Inland Revenue New Zealand: Service Design in a Regulatory Context

2010 ◽  
Vol 19 (1) ◽  
pp. 28-37
Author(s):  
Karyn McLean ◽  
Jim Scully ◽  
Leslie Tergas
2021 ◽  
Author(s):  
◽  
Stephanie Lie Luxford

<p>“The History and Development of the Choice Principle” is split into different categories of Australian and New Zealand cases in relation to the choice principle: dividend stripping, tax loss grouping provisions, inflated deductions, and income splitting. It considers the official position of the Inland Revenue Department on the choice principle, and sets out arguments for and against the advantages of adopting the principle in New Zealand.</p>


2021 ◽  
Author(s):  
Logan Westwater

<b>This research considers how Transition Design, an emergent design provocation, could be used to grow the role of Service Design within New Zealand Central Government. Leading this investigation is the assertion that currently within Central Government agencies a re-evaluation and re- scoping of the contributions that Service Design can make towards the resolution, mitigation or navigation of the complex social, cultural, political and economic issues these agencies now face is required. This study also asserts that Service Design could play a more impactful role within Central Government as an arbiter of change. To achieve this, the role of Service Design needs to be redefined and service designers’ skills recalibrated. This research considers how Transition Design could be used to achieve this aim. </b><p>Transition Design, as a provocation not a manifesto, challenges the existing paradigms which characterise Service Design and illuminates radical pathways for societal transitions to more sustainable futures. This study identifies opportunities within New Zealand Central Government structures, systems and processes to use Transition Design as a model to challenge existing modes and having done so, enable more radical social and environmental change. </p> <b>A critical component of this research is a series of interviews conducted with Service Design practitioners currently working within or alongside New Zealand Central Government. These interviews were analysed and used to help define areas or stages of Service Design that TransitionDesign interventions could be tested against. Importantly, these interviews also served to develop new models that illustrated areas in which Transition Design methods or ideologies could be applied within the Central Government context. A second round of interviews critiqued the practical application of Transition Design within current and towards future Service Design practice. Having identified many of the key barriers currently limiting the effectiveness of Service Design and service designers working within Central Government, this research posits that the provocations exhibited within Transition Design will go a long way to enabling the expansion of both Service Design’s role and service designer’s capacities, capabilities in the resolution, mitigation and navigation of the complex social, cultural, political and economic issues that need to be addressed by New Zealand </b><p>Central Government. </p>


2021 ◽  
Author(s):  
◽  
Allegra McLeod Crawford

<p>This paper considers whether the fiscal nullity doctrine is part of New Zealand law with particular reference to Ben Nevis Forestry Ventures Ltd v Commissioner of Inland Revenue and some discussion of cases relating to fiscal nullity from the United Kingdom, Australia and Canada</p>


2015 ◽  
Vol 28 (1) ◽  
pp. 29-41
Author(s):  
Manzurul Alam

Purpose – Following the introduction of the New Zealand Local Government Amendment Acts (1996, 2002), some significant changes have taken place in resource allocation and service design of local government organizations. The purpose of this paper is to investigate the effect of local government reforms on budgetary processes and service design in a New Zealand local government entity. Design/methodology/approach – The paper adopts a qualitative case study research involving semi-structured interviews with the key informants to understand the evolving role of resource allocation the study investigates the budgetary processes in a metropolitan city council. Findings – The traditional role of budget has changed to a more active and visible instrument in explaining the effectiveness and efficiency in the use and allocation of resources. Budgets have been given a central role in the management of local government finances. The reform process in New Zealand has enabled local government organizations to organize their activities by using the concepts of public and private goods. Research limitations/implications – This is a single local government entity case study. Any generalization of the conclusions from this study should undertaken with care even though there are similarities between New Zealand and other countries even though they operate under different institutional contexts in different countries. Originality/value – This paper makes important contribution by highlighting the implications of resource allocation on service design within New Zealand local government entities.


2006 ◽  
Vol 33 (9-10) ◽  
pp. 1650-1667 ◽  
Author(s):  
Jennie Cho ◽  
Jilnaught Wong ◽  
Norman Wong
Keyword(s):  

2021 ◽  
Author(s):  
◽  
Stephanie Lie Luxford

<p>“The History and Development of the Choice Principle” is split into different categories of Australian and New Zealand cases in relation to the choice principle: dividend stripping, tax loss grouping provisions, inflated deductions, and income splitting. It considers the official position of the Inland Revenue Department on the choice principle, and sets out arguments for and against the advantages of adopting the principle in New Zealand.</p>


2021 ◽  
Vol 66 (3) ◽  
pp. 59-76
Author(s):  
Adrian Tamba

Our endeavour is dedicated to a few security devices. The first part of the current work is called “Words of Introduction”. The second portion takes into account a Privy Council case: Agnew and Another v. Commissioner of Inland Revenue, Privy Council (New Zealand), 5 June 2001 (the Brumark case). The third part briefly focuses on charge and mortgage. The fourth portion, in a succinct manner, describes the hypothec. The fifth and final part shows that charge and hypothec are functional equivalents.


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