A media release produced by the General Manager of SPCA Canterbury appealing to landlords to "show some flexibility and empathy towards Canterbury pet owners needing accommodation".
The Canterbury earthquakes in 2010 and 2011 had a significant impact on landlords and tenants of commercial buildings in the city of Christchurch. The devastation wrought on the city was so severe that in an unprecedented response to this disaster a cordon was erected around the central business district for nearly two and half years while demolition, repairs and rebuilding took place. Despite the destruction, not all buildings were damaged. Many could have been occupied and used immediately if they had not been within the cordoned area. Others had only minor damage but repairs to them could not be commenced, let alone completed, owing to restrictions on access caused by the cordon. Tenants were faced with a major problem in that they could not access their buildings and it was likely to be a long time before they would be allowed access again. The other problem was uncertainty about the legal position as neither the standard form leases in use, nor any statute, provided for issues arising from an inaccessible building. The parties were therefore uncertain about their legal rights and obligations in this situation. Landlords and tenants were unsure whether tenants were required to pay rent for a building that could not be accessed or whether they could terminate their leases on the basis that the building was inaccessible. This thesis looks at whether the common law doctrine of frustration could apply to leases in these circumstances, where the lease had made no provision. It analyses the history of the doctrine and how it applies to a lease, the standard form leases in use at the time of the earthquakes and the unexpected and extraordinary nature of the earthquakes. It then reports on the findings of the qualitative empirical research undertaken to look at the experiences of landlords and tenants after the earthquakes. It is argued that the circumstances of landlords and tenants met the test for the doctrine of frustration. Therefore, the doctrine could have applied to leases to enable the parties to terminate them. It concludes with a suggestion for reform in the form of a new Act to govern the special relationship between commercial landlords and tenants, similar to legislation already in place covering other types of relationships like those in residential tenancies and employment. Such legislation could provide dispute resolution services to enable landlords and tenants to have access to justice to determine their legal rights at all times, and in particular, in times of crisis.
A sign on the door of a shop reading, "I have been reclosed again by the Council due to buckled retaining wall in basement. My landlord is getting wall braced for all our safety. I hope to reopen in 2/3 weeks. I will try and keep you informed by note on shop glass. Ross".
The capital has a tight rental accommodation market, and the peak demand season is just a few weeks from beginning. One prospective Wellington flat hunter, who'd experienced the Christchurch earthquake - including knowledge of the collapse, or partial collapse, of 3 buildings he'd previously lived in - has contacted us, frustrated at the lack of information available from landlords or letting agencies. What rights to information do tenants have?
Topics - Eight days on from the 6.3 magnitude earthquake that killed at least 161 people in Christchurch, officials have announced that the rescue effort will now transition to a recovery operation. Dunedin shares the nation's sorrow for Christchurch - but the ODT reports today that it could also benefit from an influx of workers and businesses relocating from the Garden City. Some Christchurch landlords have been labelled opportunistic vultures for ramping up rents for homeless businesses trying to find temporary office space.
Questions to Ministers 1. Hon ANNETTE KING to the Minister for Social Development and Employment: How many working-age people are currently receiving a main benefit and how does this compare to July 2010? 2. AMY ADAMS to the Minister of Finance: What reports has he received on the cost of damage from the Canterbury earthquake? 3. Hon DAVID CUNLIFFE to the Minister of Finance: Will he agree to a full public and independent Commission of Inquiry into the collapse of South Canterbury Finance? 4. METIRIA TUREI to the Attorney-General: Does he stand by his statement that the Marine and Coastal Area (Takutai Moana) Bill "treats all New Zealanders including Māori without discrimination"? 5. Hon DARREN HUGHES to the Minister of Transport: Does he stand by his statement that "the Government is totally committed to the SuperGold Card"? 6. TIM MACINDOE to the Minister for Social Development and Employment: What is the Government doing to support the Canterbury community through the earthquake recovery? 7. Hon TREVOR MALLARD to the Minister of Education: Does she stand by all of her statements in answer to oral question No. 8 yesterday? 8. Dr PAUL HUTCHISON to the Minister of Health: What reports has he received on the Canterbury District Health Board's actions following the Canterbury earthquake? 9. Hon DAVID PARKER to the Attorney-General: Given his answer yesterday that he agreed with the Prime Minister's statement earlier this year, "in the end if we can't reach an agreement then the status quo will remain", what acknowledgement, if any, has he received from the Māori Party that the new legal framework for settling foreshore and seabed claims will be "durable"? 10. Dr JACKIE BLUE to the Minister of Transport: What updates has he received on transport in and around Canterbury following the earthquake and numerous aftershocks? 11. DARIEN FENTON to the Minister of Labour: Is she currently considering any changes to employment law that were not included in the changes announced at the National Party Conference; if so, what are they? 12. KATRINA SHANKS to the Minister of Housing: How is the Department of Building and Housing working to keep landlords and tenants informed of their rights and responsibilities following the Christchurch earthquake?
MARAMA DAVIDSON to the Minister of Housing and Urban Development: Will he commit to ensuring that the 800 tenancies terminated or otherwise affected by Housing New Zealand’s previous approach to meth testing receive compensation that genuinely reflects the level of harm done, and takes account of both direct costs and emotional distress? Hon JUDITH COLLINS to the Minister of Housing and Urban Development: Is it acceptable for Housing New Zealand tenants to smoke methamphetamine in Housing New Zealand houses? Hon PAUL GOLDSMITH to the Minister of Finance: Does he stand by all of the statements, actions, and policies of the Government in relation to the New Zealand economy? RINO TIRIKATENE to the Minister for Māori Crown Relations: Te Arawhiti: What recent announcements has he made on the scope of his new portfolio? Hon Dr NICK SMITH to the Minister of State Services: What are the dates and contents of all work-related electronic communications between former Minister Hon Clare Curran and the Prime Minister since the decision in Cabinet last year “that the CTO be appointed by, and accountable to, the Prime Minister and the Ministers of Government Digital Services and Broadcasting, Communications and Digital Media”? Dr DEBORAH RUSSELL to the Minister of Finance: What is his reaction to the Independent Tax Working Group’s interim report released today? Hon NIKKI KAYE to the Minister of Education: How many communications has she received from teachers or principals in the last three days regarding teacher shortages, relief teacher issues, and increases in class sizes, and is she confident there will be no more primary teacher strikes this year? Hon NATHAN GUY to the Minister for Biosecurity: How many inbound passengers arrived at Auckland International Airport yesterday between 2 a.m. and 5 a.m., and how many dog detector teams worked on the Green Lane at this time? TAMATI COFFEY to the Minister of Housing and Urban Development: What steps is the Government taking to ensure Housing New Zealand is a compassionate landlord focused on tenant well-being? STUART SMITH to the Minister for Courts: Is he confident that the Canterbury Earthquakes Insurance Tribunal will comply with all requirements of the rule of law? SIMEON BROWN to the Minister of Health: When did the Expert Advisory Committee on drugs give its advice that synthetic cannabinoids AMB-FUBINACA and 5F-ADB be scheduled as Class A controlled drugs, and what action has he taken on this advice? ANAHILA KANONGATA'A-SUISUIKI to the Minister of Commerce and Consumer Affairs: What measures has the Government announced to protect the public from unscrupulous wheel-clamping practices?
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.