22 May 2009
AVOWAL ADMINISTRATIVE ATTORNEYS LIMITED AND ORS V THE DISTRICT COURT AT NORTH SHORE AND ANOR HC AK CIV 2006-404-007264
- Citation
- openlaw-c9698512_92e9_4506_a3b5_a3ed7f44304d.pdf
- Court
- High Court
The judgment is recalled and amended to require that ATO officers may review the electronic information in New Zealand only after a senior ATO officer swears and files an affidavit addressing the matters identified at [42]; that affidavit must be served on the parties; the Commissioner may then make the electronic information available to ATO officers for review; copying and removal to Australia is permitted after review; and the review process must preserve and address claims of privilege.