Search

found 6 results

Research Papers, Lincoln University

Akaroa is a small township situated within Akaroa Harbour, on the southern side of Banks Peninsula. It is approximately 75 kilometres, or 90 minutes by car, from Christchurch City. At the 2006 Census of Population and Dwellings, the ‘usually resident’ population of the township was 510 people. In addition to the usually resident population, Akaroa has a large number of non-resident property owners/ratepayers, many of whom own holiday homes. Many of these holiday homes are available as casual rentals (i.e., they may be occupied by people other than the property owners). The township acts as a service centre for the scattered population of the outer bays area of Akaroa Harbour, many of whom work in Akaroa. Akaroa is a popular day trip or short stay destination for Christchurch residents. Akaroa is also known as a destination which draws upon the French heritage of its pioneer settlers and the associated village charm derived from this heritage. Not unexpectedly, given the size and village character of Akaroa, the increase in cruise ship arrivals and passenger numbers has had an impact upon the town’s community.This research was commissioned and funded by Christchurch and Canterbury Tourism (CCT).

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.

Research papers, Victoria University of Wellington

Urban Ensembles explores the way in which landscape and architecture can be employed together within the design of a steep, urban site. Lyttelton is a small port town on the border of Christchurch, settled in the foothills of a harbour formed by a major volcanic eruption. This rugged setting, with steeply sloping urban terrain, presents an interesting challenge when designing an urban development. The site was badly damaged in a series of earthquakes in 2010-2011, and many of the town’s oldest buildings, heritage structures dating back to the colonial settlement era, were destroyed. This has left a void in the heart of Lyttelton, and caused the loss of much of the tourism business that the town relies upon for its income. This thesis takes a methodological approach to the design of landscape architecture on such a challenging site. A range of techniques are explored, drawing from both landscape and architecture to explore the roles that each discipline plays in the design of urban spaces. The frequent imbalance between disciplines is addressed both through the literature review and design method, as this landscape architecture thesis draws on architectural design as a tool for generating spaces which fall somewhere in between the two ideals of interior and exterior. The final design proposal is an alternative rebuild plan for the central business area to the south of London St, and also addresses the relationships between that site and the surrounding context, both urban and environmental. The aim of this design is to create a series of interconnected spaces which have a strong relationship to the surrounding harbour setting, and also to facilitate development of the pedestrian spaces throughout the block and encouraging the development of activity at the street level, through the interface between buildings and landscape.