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Images for Queensland; more images...

Images, Alexander Turnbull Library

The cartoon shows a flag which looks rather like that of both Australia and New Zealand but not exactly like either; the Union Jack is half out of the top left corner and there are just three of New Zealand's four red stars and three of Australia's white stars. The cartoonist's title is 'Aust NZ united in tragedy'. Context - The Queensland floods of December 2010 to January 2011. Colour and black and white versions available. Quantity: 2 digital cartoon(s).

Research papers, University of Canterbury Library

This report examines and compares case studies of labour market policy responses in APEC economies to natural disasters. It first reviews the policies and practice within APEC economies and internationally in managing the labour market effects of natural disasters. By using comparative case studies, the report then compares recent disaster events in the Asia-Pacific region, including: - the June 2013 Southern Alberta floods in Canada; - the 2010 and 2011 Queensland floods in Australia; - the 2010 and 2011 Canterbury earthquakes in New Zealand; - the 2011 Great East Japan Earthquake and Tsunami in Japan; and - the 2008 Wenchuan earthquake in China.

Images, Alexander Turnbull Library

A crowd of Christchurch rugby fans wearing the red and black colours, gather to wish the Crusaders well as they leave for Australia. Someone shouts 'Red and black... It's one zone we ALL belong in!' Context - The Reds (Queensland) and Crusaders (Christchurch) played on the 11th July in the Final of the Investec Super Rugby competition at Suncorp Stadium, Brisbane. The Crusaders were narrowly beaten 18-13. The comment referring to 'one zone' relates to the dividing Christchurch, after the earthquakes, into zones labelled with different colours that indicates whether buildings have to be removed, or can be repaired or whether a decision has yet to be made or they are ok. Quantity: 1 digital cartoon(s).

Images, Alexander Turnbull Library

The cartoon is a spoof of Rodin's famous sculpture 'The thinker' and shows it with a globe for its head. It holds a newspaper that reads 'Massive 'quake in Japan - ChCh. 'quake, China 'quake, Aus. Floods fires etc. etc.' The thinker ponders 'What's with all these disasters?..' Context - The massive earthquake in Japan that led to a devastating tsunami and now threats from several damaged nuclear power stations, the earthquakes in Christchurch on 4 September 2010 and 22 February 2011, the 5.8-magnitude earthquake in Yingjiang County, southwest China's Yunnan Province on March 15, 2011, and the January floods in Queensland, Australia, as well as bush fires on the outskirts of the Western Australia capital Perth. Quantity: 1 digital cartoon(s).

Audio, Radio New Zealand

Tax, water and housing concerns were all debated at length by Bill English and Jacinda Ardern in last night's TVNZ leaders debate. The debate came just an hour after shock 1 News Colmar Brunton poll put Labour out in front. There have been fires and explosions at a flood damaged chemical plant near Houston forcing the evacuation of people in nearby homes. A block of flats in Aro Street has been evacuated after a large slip has come down behind it. After heavy rains and flooding a Mumbai building has collapsed, killing at least 23 people. Biosecurity officials say they expect to decide by the end of the year whether they will need to order the destruction of dairy herds to wipe out a cow disease that's broken out in the South Island. It's been revealed that not a single one of New Zealand's 315 police buildings constructed before 2011 have had a full earthquake safety check. People who've bought houses in Canterbury since the September 2010 earthquake and are still battling with insurance companies over repairs, have been told that if they want to take the matter to court, today is their last chance. The Government has begun urgent talks with Australia over the Queensland's state government's "discriminatory" trade policy which takes effect today. Trade Minister Todd McClay joins us.

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.