Tax and Privilege: Legal Professional Privilege and the Commissioner of Inland Revenue's Powers to Obtain Information

[2000] NZLCR 67

New Zealand

Legislation Cited

Legislation Name	Provision
Evidence Act 1995 (Cth)	s118, s119

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Harley v McDonald	[1999] NZCA 145; [1999] 3 NZLR 545	Court of Appeal of New Zealand	New Zealand	11 Aug 1999	NZLII	41
Beecroft v District Court at Auckland HC Auckland M1981/98	[1999] NZHC 1104; [1999] 3 NZLR 672; [1999] PRNZ 222; (1999) 16 CRNZ 342	High Court of New Zealand	New Zealand	18 Mar 1999	NZLII	4
(1999) 19 NZTC 9,100	(1999) 19 NZTC 9,100		New Zealand	circa 1999	CCH New Zealand	4
McDonald v FAI (NZ) General Insurance Co Ltd	[1999] 1 NZLR 583		New Zealand	circa 1999	LexisNexis	13
Esso Australian Resources Ltd v Federal Commissioner of Taxes	[1999] ALR 123		Australia	circa 1999	LexisNexis AU	1
R v Derby Magistrates' Court, Ex p B	[1995] UKHL 18; [1996] AC 487; [1995] 4 All ER 526; [1996] Fam Law 210; [1996] 1 Cr App R 385; [1995] 3 WLR 681; (1995) 159 JP 785	House of Lords	United Kingdom	19 Oct 1995	BAILII	264
Esso Australia Resources Ltd v The Commissioner of Taxation	[1995] ALR 123		Australia	circa 1995	LexisNexis AU	1
Fahey v Attorney-General	[1993] 1 ERNZ 161		New Zealand	circa 1993		2
Re Merit Finance & Investment Group Ltd	[1993] 1 NZLR 152		New Zealand	circa 1993	LexisNexis	12
Matua Finance Ltd v Equiticorp Industries Group Ltd	[1993] 3 NZLR 650		New Zealand	circa 1993	LexisNexis	21
Kupe Group Ltd v Seamar Holdings Ltd	[1993] 3 NZLR 209		New Zealand	circa 1993	LexisNexis	19
Police v Mills	[1992] NZHC 2347; [1993] 2 NZLR 592	High Court of New Zealand	New Zealand	21 Oct 1992	NZLII	5
New Zealand Stock Exchange v CIR	[1992] 3 NZLR 1		New Zealand	circa 1992	LexisNexis	14
Commissioner of Inland Revenue v New Zealand Stock Exchange CA61/90	[1990] NZCA 388; [1990] 3 NZLR 333; (1990) 12 NZTC 7,259; (1990) 14 TRNZ 761	Court of Appeal of New Zealand	New Zealand	26 Jul 1990	NZLII	8
Equiticorp Industries Group Ltd (in statutory management) v Hawkins (No 2) HC Auckland CP2455/89	[1990] NZHC 99; [1990] 2 NZLR 175; (1990) 5 NZCLC 66,295; (1990) 2 PRNZ 19	High Court of New Zealand	New Zealand	26 Feb 1990	NZLII	26
Derby & Co Ltd v Weldon (No 7)	[1990] 3 All ER 161; [1990] 1 WLR 1156		United Kingdom	circa 1990	LexisNexis	38
New Zealand Stock Exchange v C I R	[1990] NZLR 333		New Zealand	circa 1990	LexisNexis	1
Re The Coachman Tavern (1985) Ltd (in liq)	(1990) 5 NZCLC 66,320		New Zealand	circa 1990		4
Konigsberg (a Bankrupt), Re	[1989] 3 All ER 289; [1990] Fam Law 94; [1989] 1 WLR 1257		United Kingdom	circa 1989	LexisNexis	41
Christchurch City Council v Christchurch Gas Ltd HC Christchurch CP 183/86	[1988] NZHC 407; (1988) 2 PRNZ 609	High Court of New Zealand	New Zealand	8 Aug 1988	NZLII	5
Attorney-General (NT) v Maurice	[1986] HCA 80; (1986) 161 CLR 475; 69 ALR 31; 61 ALJR 92	High Court of Australia	Australia - Commonwealth	16 Dec 1986	AustLII	820
[1986] 2 NZLR 513	[1986] 2 NZLR 513		New Zealand	circa 1986	LexisNexis	53
Guardian Royal Exchange Assurance of New Zealand Ltd v Stuart	[1985] 1 NZLR 596; (1985) 3 ANZ Insurance Cases 60-671		New Zealand	circa 1985	LexisNexis	126
Rosenberg v Jaine	[1983] NZHC 6; [1983] NZLR 1; (1983) 1 CRNZ 1	High Court of New Zealand	New Zealand	7 Feb 1983	NZLII	44
AM & S Europe Ltd v Commission of the European Communities	[1983] QB 878		United Kingdom	circa 1983	LexisNexis / Westlaw	68
Baker v Campbell	[1983] HCA 39; (1983) 153 CLR 52; (1983) 49 ALR 385; (1983) 57 ALJR 749; 14 ATR 713; 83 ATC 4,606	High Court of Australia	Australia - Commonwealth	circa 1983	AustLII	847
Descoteaux v Mierzwinski	(1982) 141 DLR (3d) 590; 70 CCC (2d) 385		Canada	circa 1982		20
R v Bell; Ex parte Lees	[1980] HCA 26; (1980) 146 CLR 141; [1980] FLC 90-850; 30 ALR 489; 54 ALJR 412; 6 Fam LR 208	High Court of Australia	Australia - Commonwealth	5 Aug 1980	AustLII	212
Jones v G D Searle Co Ltd	[1979] 1 WLR 101		United Kingdom	circa 1979	LexisNexis / Westlaw	5
Solosky v R	(1979) 105 DLR (3d) 745		Canada	circa 1979		24
Grant v Downs	[1976] HCA 63; (1976) 135 CLR 674; 11 ALR 577; 51 ALJR 198	High Court of Australia	Australia - Commonwealth	26 Nov 1976	AustLII	1125
Commissioner of Inland Revenue v West-Walker	[1954] NZLR 191		New Zealand	circa 1954	LexisNexis	62
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw	251
Anderson v Bank of British Columbia	[1876] UKLawRpCh 145; (1876) 2 Ch D 644	Court of Chancery	United Kingdom	31 Mar 1876	CommonLII	149
(1873) 8 LRCh App 368	(1873) 8 LRCh App 368		United Kingdom	circa 1873		1
Greenough v Gaskell	[1833] EngR 333; [1824-34] All ER 767; 39 ER 618; (1833) 1 My & K 98	Court of Chancery	United Kingdom	circa 1833	CommonLII	89
1 BG 1	1 BG 1		Guyana	circa 1990		2
Isbn 1, 877187	ISBN 1, 877187	ISBN		circa 1990		29

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