22 Dec 2008
AVOWAL ADMINISTRATIVE ATTORNEYS LIMITED AND ORS V THE DISTRICT COURT AT NORTH SHORE AND ANOR HC AK CIV 2006-404-007264
- Citation
- openlaw-71bcab91_f0b2_4b0c_ac7d_4ded9af67ff6.pdf
- Court
- High Court
Hard drives are "books and documents" under the Tax Administration Act 1994 and ss16/16B therefore authorise inspection, copying and removal where a reasonable preliminary relevance assessment has been made; a blanket claim to privilege may justify sealing and copying without a prior keyword preview; encryption that prevents effective preview can justify imaging/removal where, on the facts and in good faith, officers reasonably conclude the drives are likely to contain relevant information; where no relevance search occurred and no consent or privilege justified imaging/removal, copying/remov…