9 Jun 2016
CHATFIELD & CO LIMITED v COMMISSIONER OF INLAND REVENUE [2016] NZHC 1234
- Citation
- [2016] NZHC 1234
- Court
- High Court
Disclosure of documents exchanged under the New Zealand–Korea DTA is governed by s 81 of the Tax Administration Act 1994 and discovery rules; ss 69 and 70 of the Evidence Act 2006 are not the appropriate basis to require non-disclosure in this context. Given Korea's claim of confidentiality, the Commissioner's assessment, the lack of a sufficiently justiciable relevance to warrant going behind the Korean assessment, and considerations of international comity, the documents need not be disclosed to the applicant.