Avowal Administrative Attorneys Limted and Nikytas Nicholas Petroulias v The District Court at North Shore and The Commissioner of Inland Revenue - SC 55/2010

Civil – Judicial review - Powers of the Commissioner of Inland Revenue to obtain information under the Tax Administration Act 1994 – That the Court of Appeal erred in failing to require that inspection of documents be necessary and relevant before the CIR may access them – That the Court of Appeal erred in finding no scope to interpret “book or document” in s16 of the TAA narrowly – That the Court of Appeal erred in finding that the CIR had an obligation to disclose the information obtained to the Australian Tax Office.[2010] NZCA 183   CA 73/2009  11 May 2010