13 Jul 2022
EVERSONS INTERNATIONAL LTD (in liq) v STEWART [2022] NZHC 1651
- Citation
- [2022] NZHC 1651
- Court
- High Court
Section 18 of the Tax Administration Act 1994 applies to the documents sought; the material constitutes sensitive revenue information; neither exception in s18D (not necessary to carry into effect a revenue law because proceeding is a liquidation claim by liquidators) nor s18G (director post-liquidation has no right to compel disclosure) applies; accordingly statutory prohibition on disclosure is a complete bar to the non-party discovery orders sought; alternatively discovery was discretionary and not necessary or relevant, so application dismissed.