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The Commission will open an inquiry into an aviation, maritime or rail accident/incident if it believes recommendations or lessons may help improve transport safety.

The Commission follows the same process for each inquiry. The initial stage centres on deploying an investigation team to gather evidence. The Commissioners analyse the evidence, determine circumstances and causes, reach findings, make recommendations, consult with interested parties and finalise their report. The process respects international expectations for safety-focused accident investigation while ensuring the Commission observes New Zealand law.

The Commission opens an inquiry when it believes the circumstances of an occurrence have - or are likely to have - significant implications for transport safety, or when the inquiry may allow the Commission to make findings or recommendations to improve transport safety.

Investigators initially focus on gathering evidence that could disappear or change. The Commission has extensive powers.

The investigation team drafts the inquiry report after the Commissioners have considered the analysis and confirmed the direction of the findings and potential recommendations.

The Commissioners receive and consider the written submissions received on the draft report.

The Commission encourages everyone with evidence to help its investigators understand what happened and why, aiming to prevent a recurrence.

The Commission can also assist an overseas accident investigation organisation. These investigations are conducted by those states, not New Zealand. 

The Commissioners understand that survivors and the families of fatalities want to know what happened, why, and how similar tragedies can be prevented.

The Commission is established by the Transport Accident Investigation Commission (TAIC) Act 1990 with its principal purpose being to determine the circumstances and causes of certain aviation, maritime and rail accidents and incidents, with a view to avoiding similar occurrences in the future, rather than to ascribe blame to any person.