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Court of Appeal Wellington
CA 273/2008; [2009] NZCA 150
4 March; 28 April 2009
William Young P, Hammond and O’Regan JJ
CA 273/2008; [2009] NZCA 150
4 March; 28 April 2009
William Young P, Hammond and O’Regan JJ
Revenue — Income tax — Administration — Discovery of documents — Non-legally privileged tax opinions by tax advisers — Whether taxpayer required to discover tax opinions — Tax Administration Act 1994, ss 17, 20B, 20C, 20D, 20E, 20F and 20G.