WESTPAC BANKING CORPORATION V COMMISSIONER OF INLAND REVENUE AND OTHERS SC SC 66/2007
Leave to appeal was granted because the court identified a question of law of public importance: whether s81 of the Tax Administration Act 1994 or public interest immunity bars discovery or use by the Commissioner of documents relating to non-party taxpayers and whether any prohibition is absolute or allows redacted...
Source-derived case information.
- Citation
- SC 66/2007
- Parties
- Appellant: Westpac Banking Corporation; Appellants: ANZ National Bank Ltd and others; Respondent: Commissioner of Inland Revenue; Intervenor: ASB Bank Ltd
- Court
- Supreme Court
- Jurisdiction
- New Zealand
- Judgment Date
- 18 October 2007
- Procedural Posture
- Appeal to the Supreme Court (leave Granted) / Leave to Appeal Granted; Appeals to Be Heard Together; Intervention Granted
- Outcome
- Leave to appeal granted in both applications; appeals to be heard together; leave to intervene granted to ASB Bank Ltd.
- Legal Topics
- Taxpayer Confidentiality, Public Interest Immunity, Statutory Secrecy Under S81 Tax Administration Act 1994, Discovery of Documents, Redaction and Protective Measures, Use of Information Obtained Under S17 Tax Administration Act 1994
Source-derived case record
Summary, issues, holding and outcome
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Parties
Westpac Banking Corporation
Appellant
ANZ National Bank Ltd and others
Appellants
Commissioner of Inland Revenue
Respondent
ASB Bank Ltd
Intervenor
Procedural Posture
Appeal to the Supreme Court (leave Granted) / Leave to Appeal Granted; Appeals to Be Heard Together; Intervention Granted
Legal Issues
- 1 Whether s81 of the Tax Administration Act 1994 or public interest immunity prohibits the Commissioner from discovering documents pertaining to non-party taxpayers that came into the Commissioner’s possession by tax returns, requisitions, tax audit or s17; whether any prohibition is absolute or permits use of redacted or otherwise protected forms of such documents
Ratio Decidendi
Leave to appeal was granted because the court identified a question of law of public importance: whether s81 of the Tax Administration Act 1994 or public interest immunity bars discovery or use by the Commissioner of documents relating to non-party taxpayers and whether any prohibition is absolute or allows redacted or otherwise protected use; that legal question must be determined on appeal.
Court Disposition
Leave to appeal granted in both applications; appeals to be heard together; leave to intervene granted to ASB Bank Ltd.
Orders
- Leave to appeal granted in both applications (SC 66/2007 and SC 67/2007)
- The appeals will be heard together
Full Case Text
Judgment text and source record
1 paragraphs
WESTPAC BANKING CORPORATION V COMMISSIONER OF INLAND REVENUE AND OTHERS SC SC 66/2007 18 October 2007IN THE SUPREME COURT OF NEW ZEALAND SC 66/2007 [2007] NZSC 84BETWEEN WESTPAC BANKING CORPORATION Appellant AND COMMISSIONER OF INLAND REVENUE AND OTHERS RespondentsSC 67/2007BETWEEN ANZ NATIONAL BANK LTD AND OTHERS Appellants AND COMMISSIONER OF INLAND REVENUE Respondent Court: Elias CJ, Blanchard and Tipping JJ Counsel: J A Farmer QC and R B Lange for Appellant (SC 66/2007) L McKay and S J Katz for Appellants (SC 67/2007) B W F Brown QC and R J Ellis for Commissioner Judgment: 18 October 2007JUDGMENT OF THE COURT A Leave to appeal is granted in both applications. The appeals will be heard together. B The approved ground of the appeals is whether by virtue of: (a) Section 81 of the Tax Administration Act 1994 (the Act); or (b) Public interest immunitythe Commissioner is prohibited from discovering in proceedings between the Commissioner and certain Bank of New Zealand Group companies any documents pertaining to persons who are not party to such proceedings (non-party taxpayers) that have come into the possession of the Commissioner by way of tax returns, requisitions, tax audit or the invoking by the Commissioner of s 17 of the Act; and whether any such prohibition is absolute or permits such use by the Commissioner of redacted or other forms of such documents that protect the secrecy and confidentiality of the non-party taxpayers. C Leave to intervene is granted to ASB Bank Ltd. The intervenor's written submissions must be filed and served by the date on which submissions are due from the appellants. The Court will determine at the hearing whether the intervenor will be given the opportunity of making any oral submissions.Solicitors: Simpson Grierson, Auckland for Appellant (SC 66/2007) Russell McVeagh, Auckland for Appellants (SC 67/2007) Crown Law Office, Wellington