20 Dec 2017
CULLEN GROUP LTD v COMMISSIONER OF INLAND REVENUE [2017] NZHC 3260
- Citation
- [2017] NZHC 3260
- Court
- High Court
A limited order for particular discovery under r 8.19 is justified because documents relating to selection of the "associated persons" definition for the AIL regime may be relevant to the BG1 parliamentary-contemplation inquiry and their absence would leave the trial judge uncertain; discovery is confined to three statutes and to documents about selection of that definition to ensure proportionality and manageability.