10 Sept 2014
ASB BANK LTD v COMMISSIONER OF INLAND REVENUE [2014] NZHC 2184
- Citation
- (2014) 22 PRNZ 359
- Court
- High Court
Informal, unpublished Inland Revenue internal documents expressing staff views about the transaction are not relevant to the objective statutory test in s141B because they lack significant probative value and risk misleading the court when detached from their context; accordingly tailored discovery of those documents is denied while published rulings and considered public commentary remain potentially admissible.