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Research papers, University of Canterbury Library

The Canterbury earthquakes of 2010 and 2011 have shone the spotlight on a number of tax issues. These issues, and in particular lessons learned from them, will be relevant for revenue authorities, policymakers and taxpayers alike in the broader context of natural disasters. Issues considered by this paper include the tax treatment of insurance monies. For example, building owners will receive pay-outs for destroyed assets and buildings which have been depreciated. Where the insurance payment is more than the adjusted tax value, there will be a taxable "gain on sale" (or depreciation recovery income). If the building owner uses those insurance proceeds to purchase a replacement asset, legislative amendments specifically enacted following the earthquakes provide that rollover relief of the depreciation recovery income is available. The tax treatment of expenditure to seismically strengthen a building is another significant issue faced by building owners. Case law has determined that this expenditure will usually be capital expenditure. In the past such costs could be capitalised to the building and depreciated accordingly. However, since the 2011-2012 income year owners have been prohibited from claiming depreciation on buildings and therefore currently no deduction is available for such strengthening expenditure (whether immediate or deferred). This has significant potential implications for landlords throughout New Zealand facing significant seismic retrofit costs. Incentives, or some form of financial support, whether delivered through the tax system or some other mechanism may be required. International Financial Reporting Standards (IFRS) require insurance proceeds, including reimbursement for expenditure of a capital nature, be reported as income while expenditure itself is not recorded as a current period expense. This has the effect of overstating current income and creating a larger variation between reported income for accounting and taxation purposes. Businesses have obligations to maintain certain business records for tax purposes. Reconstructing records destroyed by a natural disaster depends on how the information was originally stored. The earthquakes have demonstrated the benefits of ‘off-site’ (outside Canterbury) storage, in particular electronic storage. This paper considers these issues and the Inland Revenue Department (Inland Revenue) Standard Practice Statement which deals with inter alia retention of business records in electronic format and offshore record storage. Employer provided accommodation is treated as income to the benefitting employee. A recent amendment to the Income Tax Act 2007 retrospectively provides that certain employer provided accommodation is exempt from tax. The time aspect of these rules is extended where the employee is involved in the Canterbury rebuild and comes from outside the region.

Audio, Radio New Zealand

Topics - A new two million dollar fund has been launched to urgently help community groups to meet increased demand after Canterbury's earthquakes. The Need Help Now Fund is part of a special 25 million dollar earthquake allocation set up (last year) by the Canterbury Community Trust. The Mana Party leader Hone Harawira is prepared to lose senior party figures such as founding member Sue Bradford over a proposed link with Kim Dotcom's Internet Party. And what about Gareth Morgan's idea of a Universal basic income? John Minto is proposing a universal basic income paid to every New Zealander, out of government tax revenue.

Research papers, University of Canterbury Library

The question of whether forced relocation is beneficial or detrimental to the displaced households is a controversial and important policy question. After the 2011 earthquake in Christchurch, the government designated some of the worst affected areas as Residential Red Zones. Around 20,000 people were forced to move out of these Residential Red Zone areas, and were compensated for that. The objective of this paper is twofold. First, we aim to estimate the impact of relocation on the displaced households in terms of their income, employment, and their mental and physical health. Second, we evaluate whether the impact of relocation varies by the timing of to move, the destination (remaining within the Canterbury region or moving out of it) and demographic factors (gender, age, ethnicity). StatisticsNZ’s Integrated Data Infrastructure (IDI) from 2008 to 2017, which includes data on all households in Canterbury, and a difference-in-difference (DID) technique is used to answer these questions. We find that relocation has a negative impact on the income of the displaced household group. This adverse impact is more severe for later movers. Compared to the control group (that was not relocated), the income of relocated households was reduced by 3% for people who moved immediately after the earthquake in 2011, and 14% for people who moved much later in 2015.

Images, UC QuakeStudies

A photograph of a temporary sign set up at the entrance to Cowles Stadium by Civil Defence. The stadium was set up as temporary accommodation for citizens displaced by the 4 September 2010 earthquake. The sign reads, "Welcome to Cowles Stadium. Earthquake affected people only - you must register with Red Cross to receive help. Other help go to Winz Office, 154 Aldwins Road, Linwood. Please, no alcohol, no drugs on site. Food and drinks only in designated areas".

Images, UC QuakeStudies

A photograph of the entrance to Cowles Stadium on Pages Road. The stadium was set up by Civil Defence to serve as temporary accommodation for people displaced by the 4 September 2010 earthquake. Signs on the door read, "Civil Defence", "If you are unwwell with flu or cold, please go to the doctor and not enter" and "Welcome to Cowles Stadium. Earthquake affected people only - you must register with Red Cross to receive help. Other help go to Winz office, 154 Aldwins Road, Linwood. Please, no alcohol, no drugs on site. Food and drinks only in designated areas".

Research papers, Victoria University of Wellington

<b>New Zealand has experienced several strong earthquakes in its history. While an earthquake cannot be prevented from occurring, planning can reduce its consequences when it does occur. This dissertation research examines various aspects of disaster risk management policy in Aotearoa New Zealand.</b> Chapter 2 develops a method to rank and prioritise high-rise buildings for seismic retrofitting in Wellington, the earthquake-prone capital city of New Zealand. These buildings pose risks to Wellington’s long-term seismic resilience that are of clear concern to current and future policymakers. The prioritization strategy we propose, based on multi-criteria decision analysis (MCDA) methods, considers a variety of data on each building, including not only its structural characteristics, but also its location, its economic value to the city, and its social importance to the community around it. The study demonstrates how different measures, within four general criteria – life safety, geo-spatial location of the building, its economic role, and its socio-cultural role – can be operationalized into a viable framework for determining retrofitting/demolition policy priorities. Chapter 3 and chapter 4 analyse the Residential Red Zone (RRR) program that was implemented in Christchurch after the 2011 earthquake. In the program, approximately 8,000 homeowners were told that their homes were no longer permittable, and they were bought by the government (through the Canterbury Earthquake Recovery Authority). Chapter 3 examines the subjective wellbeing of the RRR residents (around 16000 people) after they were forced to move. We consider three indicators of subjective wellbeing: quality of life, stress, and emotional wellbeing. We found that demographic factors, health conditions, and the type of government compensation the residents accepted, were all significant determinants of the wellbeing of the Red Zone residents. More social relations, better financial circumstances, and the perception of better government communication were also all associated positively with a higher quality of life, less stress, and higher emotional wellbeing. Chapter 4 concentrates on the impact of this managed retreat program on RRR residents’ income. We use individual-level comprehensive, administrative, panel data from Canterbury, and difference in difference evaluation method to explore the effects of displacement on Red Zone residential residents. We found that compared to non-relocated neighbours, the displaced people experience a significant initial decrease in their wages and salaries, and their total income. The impacts vary with time spent in the Red Zone and when they moved away. Wages and salaries of those who were red-zoned and moved in 2011 were reduced by 8%, and 5.4% for those who moved in 2012. Females faced greater decreases in wages and salaries, and total income, than males. There were no discernible impacts of the relocation on people’s self-employment income.

Research papers, University of Canterbury Library

After the Christchurch earthquakes, the government declared about 8000 houses as Red Zoned, prohibiting further developments in these properties, and offering the owners to buy them out. The government provided two options for owners: the first was full payment for both land and dwelling at the 2007 property evaluation, the second was payment for land, and the rest to be paid by the owner’s insurance. Most people chose the second option. Using data from LINZ combined with data from StatNZ, this project empirically investigates what led people to choose this second option, and what were the implications of these choices for the owners’ wealth and income.

Audio, Radio New Zealand

Questions to Ministers 1. RAHUI KATENE to the Associate Minister of Health: When was the Core Clinical Committee established in Kawerau and how are iwi involved in the membership and functions of this joint taskforce to tackle youth suicide? 2. DAVID BENNETT to the Minister for Infrastructure: What progress is the Government making on its infrastructure investment programme? 3. Hon ANNETTE KING to the Prime Minister: What advice did he rely on when commenting in Australia on the safety of the Pike River coal mine? 4. NICKY WAGNER to the Minister of Corrections: What support has the Corrections Department provided in Canterbury since the first earthquake struck in September last year? 5. Hon DAVID PARKER to the Minister of Finance: Does he believe that in the current economic environment kiwi companies should be considered favourably with regards to big government contracts? 6. TIM MACINDOE to the Minister for Social Development and Employment: What parenting support is being made available for first-time parents? 7. Hon TREVOR MALLARD to the Prime Minister: In light of the answer given on his behalf to Oral Question No 2 on 15 June, is it his opinion that real average after-tax wages do not go up when high-income earners get tax cuts and low-income workers lose their jobs? 8. PAUL QUINN to the Minister of Customs: What recent reports has he received on developments to technology at the border? 9. GRANT ROBERTSON to the Minister of Health: Has sufficient funding been allocated in Vote Health to meet the increasing costs facing organisations working in the health sector? 10. KEVIN HAGUE to the Minister of Labour: Was she satisfied before the first explosion in the Pike River coal mine, that her Government had done all it could to ensure the workplace safety of people working in underground coal mines; if so, why? 11. COLIN KING to the Minister of Fisheries: What recent announcement has he made about the recovery of the western hoki stock? 12. DARIEN FENTON to the Minister of Labour: Does she stand by all her answers to Oral Question No 10 yesterday?

Research papers, University of Canterbury Library

School travel is a major aspect of a young person’s everyday activity. The relationship between the built environment that youth experience on their way to and from school, influences a number of factors including their development, health and wellbeing. This is especially important in low income areas where the built environment is often poorer, but the need for it to be high quality and accessible is greater. This study focusses on the community of Aranui, a relatively low income suburb in Christchurch, New Zealand. It pays particular attention to Haeata Community Campus, a state school of just under 800 pupils from year one through to year thirteen (ages 5-18). The campus opened in 2017 following the closure of four local schools (three primary and one secondary), as part of the New Zealand Government’s Education Renewal scheme following the Christchurch earthquakes of 2010/11. Dedicated effort toward understanding the local built environment, and subsequent travel patterns has been argued to be insufficiently considered. The key focus of this research was to understand the importance of the local environment in encouraging active school travel. The present study combines geospatial analysis, quantitative survey software Maptionnaire, and statistical models to explore the features of the local environment that influence school travel behaviour. Key findings suggest that distance to school and parental control are the most significant predictors of active transport in the study sample. Almost 75% of students live within two kilometres of the school, yet less than 40% utilise active transport. Parental control may be the key contributing factor to the disproportionate private vehicle use. However, active school travel is acknowledged as a complex process that is the product of many individual, household, and local environment factors. To see increased active transport uptake, the local environment needs to be of greater quality. Meaning that the built environment should be improved to be youth friendly, with greater walkability and safe, accessible cycling infrastructure.

Research Papers, Lincoln University

As far as suburbs with bad reputations go, Aranui in Christchurch often seems to dominate local public perceptions. High crime, high unemployment, low incomes, run-down state houses and uncared-for neighbourhoods have been the key words and phrases used over many decades. This reputation achieved national standing over the same period and in 2001 Aranui gained the dubious distinction of becoming the pilot project for the Labour Government’s state housing Community Renewal Programme initiated in 2001. It is common to read “Don’t buy or rent here” comments on websites and blogs advising prospective immigrants on where to live. One of the dispiriting moments in Aranui’s history came in September 2009 with the discovery of two bodies under the floorboards of a Hampshire Street property and the subsequent charge of double-homicide and conviction of local resident Jason Somerville for the murder of his wife Rebecca Chamberlain and neighbour Tisha Lowry.

Research Papers, Lincoln University

The housing and mortgage market in Christchurch experienced significant changes since the 2011 earthquake, especially after the reconstruction of the city. The increasing speed of Christchurch average house price exceed the average house price of the whole country, as well as the number of new dwellings. By this regard, this study surveyed the households in Christchurch to analyze the effect of the earthquake on housing and mortgage market. This includes factors such as housing price, interest rate, government policy and socioeconomic factors in terms of age, gender, educational attainment, income, marital status and family life cycle. Logistic regression model is used to analyze the data. The study provides an overview of the housing market and mortgage market in Christchurch. The logistic regression, results show changes on sensitivity between the socio-economic factors and house purchase, as well as mortgage borrowing pre- and post-earthquake. The result indicates that the earthquake in Christchurch has affected households’ decision on house purchase and mortgage borrowing.

Audio, Radio New Zealand

PAUL GOLDSMITH to the Minister of Finance: What steps is the Government taking to support new jobs and build a productive and competitive economy? Rt Hon WINSTON PETERS to the Minister responsible for the GCSB: Specifically, have there been staff issues associated with the Government Communications Security Bureau and Dotcom affair brought to his attention by the Government Communications Security Bureau or members of the New Zealand Police, in which such staff members no longer work in their previous capacity for the Government Communications Security Bureau or any government agency; if so, what were the circumstances? DAVID SHEARER to the Prime Minister: Further to his answers to the first supplementary question to Oral Question No 1 on 26 September and the first supplementary question to Oral Question No 1 yesterday, does he now know on what date the Government Communications Security Bureau was first told that its surveillance of Kim Dotcom was illegal? ALFRED NGARO to the Minister for Social Development: What recent announcements has she made regarding providing extra financial assistance to grandparents raising grandchildren and other kin-carers? Hon DAVID PARKER to the Minister of Finance: When he said yesterday that with a &quot;relatively high&quot; exchange rate, our exporters &quot;have been sufficiently resilient to be able to grow export volumes and value&quot; did he mean that all export sectors have been growing, and according to Statistics New Zealand, in 2008 dollars what is the percentage change in exports of simply and elaborately transformed manufactured goods from the 2008 to 2012 financial years? METIRIA TUREI to the Prime Minister: Does he stand by his statement, in response to a question about whether he will support my Income Tax (Universalisation of In-work Tax Credit) Amendment Bill that &quot;she wants to give the same millionaires yet more money to raise their kids&quot;? SHANE ARDERN to the Minister for Primary Industries: What progress can he report on the Primary Growth Partnership Initiative? JACINDA ARDERN to the Minister for Social Development: What vulnerabilities were identified in the report prepared by Dimension Data on the security of the Work and Income kiosks? Dr JACKIE BLUE to the Minister of Health: What reports has he received on improving the quality and efficiency of health services? TE URUROA FLAVELL to the Minister of Broadcasting: How does he ensure that the legislative requirement for TVNZ to provide high-quality content that reflects Māori perspectives is reflected in the programming strategy for TV1 and TV2? CHRIS HIPKINS to the Minister of Education: Is she confident that the information she relied upon in deciding on proposals for school closures and mergers in Christchurch was robust and reliable; if so, why? CHRIS AUCHINVOLE to the Minister for Canterbury Earthquake Recovery: What reports has he received on the availability of insurance cover to support the rebuilding of Canterbury following the seismic events?

Research Papers, Lincoln University

The disastrous earthquakes that struck Christchurch in 2010 and 2011 seriously impacted on the individual and collective lives of Māori residents. This paper continues earlier, predominantly qualitative research on the immediate effects on Māori by presenting an analysis of a survey carried out 18 months after the most destructive event, on 22 February 2011. Using a set-theoretic approach, pathways to Māori resilience are identified, emphasising the combination of whānau connectivity and high incomes in those who have maintained or increased their wellbeing post-disaster. However, the results show that if resilience is used to describe a “bounce back” in wellbeing, Māori are primarily enduring the post-disaster environment. This endurance phase is a precursor to any resilience and will be of much longer duration than first thought. With continued uncertainty in the city and wider New Zealand economy, this endurance may not necessarily lead to a more secure environment for Māori in the city.

Research Papers, Lincoln University

‘Housing affordability’ has been a term used to refer to a problem that arises when the costs of housing are seen as being unreasonably high in relation to incomes. In the United Kingdom and Australia the local town planning systems have been used to address housing affordability issues. This response in countries that share New Zealand’s town and country planning history raised the question for this research of the local government response to housing affordability issues in the city of Christchurch, New Zealand. This research was undertaken during the fifth year after the 2010/2011 Canterbury earthquake series. Research conducted by the Centre for Housing Research Aotearoa New Zealand and the New Zealand Productivity Commission present quite different pictures of the housing affordability problem, suggest different solutions and indicate different roles for levels of government, the community housing sector and the housing market. The research undertaken for this dissertation aimed to address the question of the role of the state, through the lense of a local response to housing affordability issues, in the context of a central government response focused on land supply and reforming the Resource Management Act 1991.

Research papers, Victoria University of Wellington

Earthquakes are insured only with public sector involvement in high-income countries where the risk of earthquakes is perceived to be high. The proto-typical examples of this public sector involvement are the public earthquake insurance schemes in California, Japan, and New Zealand (NZ). Each of these insurance programs is structured differently, and the purpose of this paper is to examine these differences using a concrete case-study, the sequence of earthquakes that occurred in the Christchurch, New Zealand, in 2011. This event turned out to have been the most heavily insured earthquake event in history. We examine what would have been the outcome of the earthquakes had the system of insurance in NZ been different. In particular, we focus on the public earthquake insurance programs in California (the California Earthquake Authority - CEA), and in Japan (Japanese Earthquake Reinsurance - JER). Overall, the aggregate cost to the public insurer in NZ was $NZ 11.1 billion in its response to the earthquakes. If a similar-sized disaster event had occurred in Japan and California, homeowners would have received $NZ 2.5 billion and $NZ 1.4 billion from the JER and CEA, respectively. We further describe the spatial and distributive patterns of these different scenarios.

Research papers, The University of Auckland Library

Livelihood holds the key to a rapid recovery following a large-scale devastating disaster, building its resilience is of paramount importance. While much attention has been given to how to help people who are displaced from their jobs to regain employment, little research on livelihood resilience has been undertaken for those relocated communities following a disaster event. By studying five re-located villages post-2004 Indian Ocean Tsunami in Banda Aceh and Aceh Besar, Indonesia, this research has identified the indicators of livelihood resilience and the critical factors driving it for post-disaster relocated communities. A mixed approach, combining questionnaire surveys, semistructured interviews, and field observations, was used for the collection of data. Housing entitlement, the physical and mental health of residents, access to external livelihood support and the provision of infrastructure and basic services were identified as amongst the most critical indicators that represent the level of livelihood resilience. Early recovery income support, physical and mental health, availability and timeliness of livelihood support, together with cultural sensitivity and governance structure, are amongst the most important factors. Given the nature of resettlement, access to infrastructure, location of relocated sites, the safety of the neighbourhood and the ability to transfer to other jobs/skills also play an important role in establishing sustained employment for relocated communities in Indonesia. Those indicators and factors were synthesised into a framework which was further tested in the recovery of Christchurch, and Kaikoura, New Zealand during their recovery from devastating earthquakes. It is suggested that the framework can be used by government agencies and aid organisations to assess the livelihood resilience of post-disaster relocated communities. This will help better them plan support policies and/or prioritise resilience investment strategies to ensure that the recovery needs of those relocated are best met.

Audio, Radio New Zealand

Questions to Ministers 1. AMY ADAMS to the Minister of Finance: What will be the focus of the Budget on 19 May? 2. Hon PHIL GOFF to the Prime Minister: Does he stand by all his statements on the sale of State-owned assets? 3. SHANE ARDERN to the Minister of Customs: What recent reports has he received regarding interceptions of methamphetamine by Customs officers at the border? 4. Hon ANNETTE KING to the Prime Minister: Does he stand by his statement that "we've done as good a job as we can in the conditions we've got to try and help low-income New Zealanders"? 5. KEITH LOCKE to the Minister of Defence: Has New Zealand's SAS detained anyone during its operations or joint operations with other forces, since being redeployed to Afghanistan in 2009? 6. Hon DAVID CUNLIFFE to the Minister of Finance: Does he stand by his statement that "I have seen almost no criticism of the Government's plan to rebalance the economy" given the statement from the Chair of the 2025 Taskforce, Don Brash, that "There is certainly no evidence yet that current policies will deliver the kind of accelerated growth we need"? 7. NICKY WAGNER to the Minister for Canterbury Earthquake Recovery: What process will the Government use to rebuild and restore damaged infrastructure in Canterbury? 8. Hon CLAYTON COSGROVE to the Minister for Canterbury Earthquake Recovery: Is he satisfied that the Canterbury Earthquake Recovery Act 2011 provides him with all the powers necessary to facilitate the recovery of Canterbury? 9. Hon JOHN BOSCAWEN to the Minister of Finance: By how much has Government expenditure increased as a percentage of GDP since he became Minister of Finance? 10. DAVID SHEARER to the Prime Minister: Does he have confidence in his Minister of Foreign Affairs? 11. KATRINA SHANKS to the Minister for Social Development and Employment: Why has the Government announced a Green Paper on how we value, nurture and protect children? 12. Hon TREVOR MALLARD to the Prime Minister: Does he have confidence in all his Ministers?

Audio, Radio New Zealand

Hon DAVID CUNLIFFE to the Prime Minister: Is he still committed to &quot;ensuring our schools are working for all students&quot;, and is he satisfied his Government has done enough to ensure that every child has equal access to a low-cost public education? CLAUDETTE HAUITI to the Minister of Finance: What steps has the Government taken to turn around the Treasury's forecast net Government debt? METIRIA TUREI to the Prime Minister: Does he stand by all his statements? Hon DAVID PARKER to the Minister of Finance: Does he agree with Infometrics that after the Canterbury rebuild peaks, the New Zealand economy will experience a &quot;hangover&quot; with slow income and GDP growth? SCOTT SIMPSON to the Minister of Justice: What justice initiatives has she announced to address family violence in New Zealand? DAVID SHEARER to the Minister of Foreign Affairs and Trade: When did he first become aware of allegations that led to a Malaysian diplomat being charged with assault with the intent to commit rape and burglary, and what actions did he take? MARK MITCHELL to the Minister of Corrections: What recent announcements has she made on how technology can be used to better protect victims of domestic violence? JAN LOGIE to the Minister of Foreign Affairs: Was he made aware of the wishes, if any, of the woman at the centre of the assault with intent to rape charges laid against a Malaysian diplomat, regarding his return to Malaysia; if so, when? JONATHAN YOUNG to the Minister of Health: What investments has the Government made in health services for Taranaki? CHRIS HIPKINS to the Minister of Education: Is she satisfied that schools receive sufficient funding to deliver the New Zealand curriculum? KANWALJIT SINGH BAKSHI to the Minister for Food Safety: What recent announcements has she made regarding food labelling? DENIS O'ROURKE to the Minister responsible for the Earthquake Commission: Is he satisfied with the progress of the Earthquake Commission in the settlement or disposition of all claims in respect of multi-unit dwellings, arising from the Canterbury earthquake; if so, why?