ANZ National Bank Limited, UDC Finance Limited and Tui Endeavour Limited v The Commissioner of Inland Revenue - SC 67/2007

Civil appeal – disclosure of documents in tax avoidance litigation – Commissioner of Inland Revenue is challenging on grounds of sham and illegitimate tax avoidance several structured financing arrangements entered into by a number of banks – litigation is to proceed against each bank separately – whether, in litigation against each bank, the Commissioner can rely on documents associated with similar transactions entered into by other banks – whether such reliance is prevented by either s 81 of the Tax Administration Act 1994 or the application of public interest immunity. CA 280/06 [2007] NZCA 356 CA 280/06 21 August 2007