Hay v Commissioner of Inland Revenue - [1997] 3 NZLR 607

Practice and procedure — Proceedings — Pretrial determination as to admissibility of evidence contained in proposed brief — Discretion — Whether discretion to be exercised — Rule — Inland Revenue Department Act 1974, s 35(1) — High Court Rules, R 438(4)(m).

Revenue — Administration — Secrecy — Confidentiality — Evidence given on behalf of Commissioner referring to other taxpayers — Inland Revenue Department Act 1974, s 13(1)(a) and 13(3)(a).