15 Oct 2020
DRAKE v COMMISSIONER OF THE NEW ZEALAND POLICE [2020] NZCA 494
- Citation
- [2020] NZCA 494
- Court
- Court of Appeal
s 11 notices and third party information were admissible because investigator made an individualized assessment and had reasonable grounds to believe asking beneficiary first would prejudice maintenance of the law; the circumstantial and direct evidence satisfied the balance of probabilities that Mr Stewart engaged in tax evasion and both appellants knew of each other's offending; introduction of tainted funds into an account tainted the account and property acquired from that account; appellants failed to prove undue hardship and failed to rebut the statutory presumption as to value of unlaw…