15 Apr 2008
ANZ NATIONAL BANK LIMITED & ORS V THE COMMISSIONER OF INLAND REVENUE HC WN CIV 2005-485-1037
- Citation
- openlaw-0dcc8220_356e_4940_a4eb_642dab767411.pdf
- Court
- High Court
The application for discovery of PAD documents (Order 3) is dismissed because the PAD material is general tax policy material not sufficiently relevant to the correctness of the Commissioner's transaction‑specific assessments; the Court accepts the CIR's unchallenged affidavit evidence that PAD did not participate in assessments and therefore the documents sought are not discoverable under the relevance test and applicable House authorities and rules.