18 Nov 2013
ASB BANK LIMITED v COMMISSIONER OF INLAND REVENUE [2013] NZHC 3042
- Citation
- [2013] NZHC 3042
- Court
- High Court
There is no general presumption against access to pleadings at the pre-hearing stage; the court must apply the evaluative exercise in r 3.16 and, having weighed the relevant factors (complete pleadings, no unfairness, strong public interest in taxation matters and open justice), permission to inspect the statement of claim and statement of defence is granted.