New Zealand Case Law: Decisions & Judgments | LexChat

New Zealand Case Law

Electronic records preservation and quarantine
  • 24 Jul 2013

    THE COMMISSIONER OF INLAND REVENUE v PROPERTY VENTURES LIMITED (IN LIQ AND IN REC) [2013] NZHC 1847

    Citation
    [2013] NZHC 1847
    Court
    High Court

    The Court granted the liquidator a limited extension of time to complete analysis and listings and substituted mandatory quarantine of category 3 electronic documents for an order to delete them because the liquidator demonstrated the original timeframe was unachievable and deletion would be inappropriate given ongoing litigation and disclosure obligations; specific new deadlines and a requirement to file a memorandum attaching the lists were ordered.

    • Production of company records
    • Liquidator duties and supervision
    • Electronic records preservation and quarantine
    • Extension of compliance deadlines