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Articles, UC QuakeStudies

A copy of a letter from Hugo Kristinsson which was sent to Helen Beaumont, Manager of the Natural Environment and Heritage Unit at the Christchurch City Council, on 17 June 2014. The letter was sent on behalf of Empowered Christchurch. It is about legislation which, according to Kristinsson, determines land below the mean high water spring to be public land. Kristinsson is concerned that this legislation will cause 'hundred or even thousands' of people to lose their assets. He urges the Council to 'have the land surveyed and to redefine the CMA [Crown Minerals Act] before land claims are settled'.

Audio, Radio New Zealand

Topics - ready with the pumps at last this time, but thankfully not as much rain - so far - as feared for people in the low-lying Flockton Basin in Christchurch. Labour's proposing a special court be set up just to deal with earthquake insurance claims, as part of a policy around the Christchurch rebuild. The policy would see an Earthquake Court established to try to speed up the settling of 9,755 outstanding "over cap" insurance claims. John Banks will be gone by Friday from Parliament, at the behest of the ACT party with a gentle nudge from the Nats as well. The PM thinks it's a joke that the Civilian political party, run by Ben Uffindell and named after his satirical webite, will receive $33,000 of taxpayer funding for the coming election.

Audio, Radio New Zealand

The coroner has ruled the search and rescue effort at Christchurch's CTV building did not contribute to the deaths of eight people who survived the initial collapse. However Gordon Matenga criticised nearly every aspect of the fire service's response to the tragedy that claimed 115 of the 185 lives lost in the February 2011 earthquake.

Audio, Radio New Zealand

Topics - A big study from Harvard and UC Berkeley has looked back into family trees, over centuries, to determine how social mobility has changed. The "Moon man" has used his claimed Christchurch earthquake predictions to defeat an Advertising Standards Authority complaint over his weather forecasting website. The Prime Minister John Key says Labour's flat performance in recent polls is because it's focusing on the wrong issues.

Audio, Radio New Zealand

Hon DAVID CUNLIFFE to the Prime Minister: Is he still committed to "ensuring our schools are working for all students", 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 "hangover" 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?

Research papers, University of Canterbury Library

The 2010 and 2011 earthquakes in the region of Canterbury, New Zealand caused widespread damage and the deaths of 185 people. Suburbs on the eastern side of Christchurch and in the satellite town of Kaiapoi, 20 kilometres north of Christchurch, were badly damaged by liquefaction. The Canterbury Earthquake Recovery Authority (CERA), a government organisation set up in the wake of the earthquakes, began to systematically zone all residential land in 2011. Based on the possibility for land remediation, 7860 houses in Christchurch and Kaiapoi were zoned red. Those who were in this zone were compensated and had to buy or build elsewhere. The other zone examined within this research – that of TC3 – lies within the green zone. Residents, in this zone, were able to stay in their houses but land was moderately damaged and required site-specific geotechnical investigations. This research sought to understand how residents’ senses of home were impacted by a disaster and the response efforts. Focusing on the TC3 and red zone of the eastern suburbs and the satellite town of Kaiapoi, this study interviewed 29 residents within these zones. The concept of home was explored with the respondents at three scales: home as a household; home as a community; and home as a city. There was a large amount of resistance to the zoning process and the handling of claims by insurance companies and the Earthquake Commission (EQC) after the earthquakes. Lack of transparency and communication, as well as extremely slow timelines were all documented as failings of these agencies. This research seeks to understand how participant’s sense of home changed on an individual level and how it was impacted by outside agencies. Homemaking techniques were also focused on showing that a changed sense of home will impact on how a person interacts with a space.

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.