title: Tax relief still available for small property owners?

authors: Ryan, Jim

subjects: accounting

abstract: This comment considers how it is possible to gain tax advantages through living in a lifestyle block and renting out some of the land, while recognising possible risks of tax avoidance. The comment concludes that each situation must be looked at on a case by case basis.

text: Tax relief still available for small property owners? This comment considers how it is possible to gain tax advantages through living in a lifestyle block and renting out some of the land, while recognising possible risks of tax avoidance. The comment concludes that each situation must be looked at on a case by case basis.

year: 2006-12

title: Coastal evolution of the Rangitāiki Plains, Bay of Plenty, Aotearoa-New Zealand

authors: Rackham, Bailey

subjects: Rangitaiki Plains

abstract: The Rangitāiki Plains is a tectonically active alluvial plain in the Eastern Bay of Plenty, New Zealand. Throughout the mid-late Holocene (8 ka to present), the Rangitāiki Plains have undergone substantial geomorphological change, with the coastline prograding approximately 10 km over the past 6.5 ka, leaving relic shoreline features known as beach ridges. Previous studies of the Rangitāiki Plains have utilised tephrochronology and radiocarbon dating to determine the ages of several palaeoshorelines. These dates provided minimum ages for beach ridges and resulted in aging constraints; furthermore, limited textural and geochemical characterisation of beach ridges has hampered understanding of sediment provenance and reworking changes. Addressing these research gaps is important as this knowledge is especially relevant in coastal management, modern climate change, and increasing anthropogenic impacts on the coastline.  

Optically Stimulated Luminescence (OSL) dating on the Rangitāiki Plains produced older beach ridge ages than those derived via tephrochronology. OSL dating also showed that beach ridge ages coincided with volcanic eruption events. The OSL progradation rates extend to much older time frames than those based on tephrochronology, starting at 7.6 ka rather than 5.5 ka. New data concludes a prominent progradation peak up to 43.03 m yr⁻¹ between 5.202±0.368 ka and 5.187±0.447 ka, around the time of the Whakatāne eruption. By 4 ka, progradation had slowed to only 1.14 m yr⁻¹, suggesting that longshore drift occurred earlier than previously calculated (2 ka), or that progradation slowed before longshore drift commenced. XRF and XRD analysis of sediments from Rangitāiki Plains confirms that beach ridge sediments comprise of intermediate igneous sediments that have been tephra fingerprinted to the Taupō Volcanic Zone.

text: Coastal evolution of the Rangitāiki Plains, Bay of Plenty, Aotearoa-New Zealand The Rangitāiki Plains is a tectonically active alluvial plain in the Eastern Bay of Plenty, New Zealand. Throughout the mid-late Holocene (8 ka to present), the Rangitāiki Plains have undergone substantial geomorphological change, with the coastline prograding approximately 10 km over the past 6.5 ka, leaving relic shoreline features known as beach ridges. Previous studies of the Rangitāiki Plains have utilised tephrochronology and radiocarbon dating to determine the ages of several palaeoshorelines. These dates provided minimum ages for beach ridges and resulted in aging constraints; furthermore, limited textural and geochemical characterisation of beach ridges has hampered understanding of sediment provenance and reworking changes. Addressing these research gaps is important as this knowledge is especially relevant in coastal management, modern climate change, and increasing anthropogenic impacts on the coastline.  

Optically Stimulated Luminescence (OSL) dating on the Rangitāiki Plains produced older beach ridge ages than those derived via tephrochronology. OSL dating also showed that beach ridge ages coincided with volcanic eruption events. The OSL progradation rates extend to much older time frames than those based on tephrochronology, starting at 7.6 ka rather than 5.5 ka. New data concludes a prominent progradation peak up to 43.03 m yr⁻¹ between 5.202±0.368 ka and 5.187±0.447 ka, around the time of the Whakatāne eruption. By 4 ka, progradation had slowed to only 1.14 m yr⁻¹, suggesting that longshore drift occurred earlier than previously calculated (2 ka), or that progradation slowed before longshore drift commenced. XRF and XRD analysis of sediments from Rangitāiki Plains confirms that beach ridge sediments comprise of intermediate igneous sediments that have been tephra fingerprinted to the Taupō Volcanic Zone.

year: 2025

title: Accelerating success and promoting equity through the ako (note 1): Critical contexts for change

authors: Berryman, Mere

abstract: Achieving equity and excellence for all young people remains the major challenge of education systems across the world. This paper contends that equity and excellence for students currently underserved by our system needs transformative school reform. In response, we outline the ako: critical contexts for change. This model has been applied across five dimensions for transformative reform within Kia Eke Panuku (Note 2). This paper focuses on how this model can be understood and applied alongside curriculum implementation. We draw evidence from wider research of the impact on improving student achievement when individual aspects of the ako: critical contexts for change have been applied. We have found that when all three contexts are applied simultaneously and spread throughout the school, pedagogical reform can be accelerated, even for those students most underserved.

text: Accelerating success and promoting equity through the ako (note 1): Critical contexts for change Achieving equity and excellence for all young people remains the major challenge of education systems across the world. This paper contends that equity and excellence for students currently underserved by our system needs transformative school reform. In response, we outline the ako: critical contexts for change. This model has been applied across five dimensions for transformative reform within Kia Eke Panuku (Note 2). This paper focuses on how this model can be understood and applied alongside curriculum implementation. We draw evidence from wider research of the impact on improving student achievement when individual aspects of the ako: critical contexts for change have been applied. We have found that when all three contexts are applied simultaneously and spread throughout the school, pedagogical reform can be accelerated, even for those students most underserved.

year: 2017