17 Jun 2014
MARTINOVICH v CIR [2014] NZHC 1357
- Citation
- [2014] NZHC 1357
- Court
- High Court
The memorandum prepared by the Commissioner's solicitor was legal advice provided to the Commissioner in the course of administering the tax system, was not a delegated executive decision, and was therefore protected by solicitor-client privilege; there was no waiver or binding promise to disclose its contents to the applicant, so judicial review fails.