BNZ Investments Ltd v Commissioner of Inland Revenue - [2008] 2 NZLR 709

Practice and procedure — Discovery — Allegation of over-discovery — Relevance and admissibility of documents — Whether transaction tax avoidance arrangement — Documents relating to tax affairs of other banks — Tax Administration Act 1994, ss 17 and 81.

Revenue — Administration — Secrecy — Relevance and admissibility of documents — Whether transaction tax avoidance arrangement — Documents relating to tax affairs of other banks — Tax Administration Act 1994, ss 6, 17 and 81.