New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Statutory secrecy

Legal area

Court

6 Aug 2020

SERIOUS FRAUD OFFICE v ROSS [2020] NZHC 1956

Citation

[2020] NZHC 1956
Court

High Court

The court concluded that notice would cause undue delay or prejudice to the SFO, that the documents in question had been obtained under statutory secrecy and were disclosed in error, and that the SFO's undertaking as to damages justified granting a without-notice interlocutory injunction ordering Mr Ross to destroy/delete any copies of the specified documents and to refrain from referring to, using, or further disclosing them.
3 Jun 2008

THE COMMISSIONER OF INLAND REVENUE V BNZ INVESTMENTS LIMITED AND ORS CA CA65/2008

Citation

openlaw-20b85f8c_098e_4c87_bbf2_2388faa25247.pdf
Court

Court of Appeal

Discovery of other banks' private rulings and internal preliminary papers was not necessary or relevant to the Court's s138P rehearing of BNZ's transactions because the Court must assess the purpose and effect of BNZ's transactions independently; the Commissioner’s reasons on other rulings do not operate as admissions nor bind other cases; TAA secrecy and Rule 300 require a conservative, necessity-based limit on discovery; accordingly the High Court's discovery orders were quashed.