Westpac Banking and ANZ National v Cir

[2007] NZSC 84

IN THE SUPREME COURT OF NEW ZEALAND

SC 66/2007

[2007] NZSC 84

BETWEENWESTPAC BANKING CORPORATION

Appellant

ANDCOMMISSIONER OF INLAND REVENUE AND OTHERS

Respondents

SC 67/2007

BETWEENANZ NATIONAL BANK LTD AND OTHERS

Appellants

ANDCOMMISSIONER OF INLAND REVENUE

Respondent

Court:Elias CJ, Blanchard and Tipping JJ

Counsel:J A Farmer QC and R B Lange for Appellant (SC 66/2007)

L McKay and S J Katz for Appellants (SC 67/2007)
B W F Brown QC and R J Ellis for Commissioner

Judgment:18 October 2007 

JUDGMENT OF THE COURT

ALeave to appeal is granted in both applications.  The appeals will be heard together.

BThe approved ground of the appeals is whether by virtue of:

(a)   Section 81 of the Tax Administration Act 1994 (the Act); or

(b)  Public interest immunity

the Commissioner is prohibited from discovering in proceedings between the Commissioner and certain Bank of New Zealand Group companies any documents pertaining to persons who are not party to such proceedings (non-party taxpayers) that have come into the possession of the Commissioner by way of tax returns, requisitions, tax audit or the invoking by the Commissioner of s 17 of the Act; and whether any such prohibition is absolute or permits such use by the Commissioner of redacted or other forms of such documents that protect the secrecy and confidentiality of the non-party taxpayers.

CLeave to intervene is granted to ASB Bank Ltd.  The intervenor’s written submissions must be filed and served by the date on which submissions are due from the appellants.  The Court will determine at the hearing whether the intervenor will be given the opportunity of making any oral submissions.

Solicitors:

Simpson Grierson, Auckland for Appellant (SC 66/2007)
Russell McVeagh, Auckland for Appellants (SC 67/2007)
Crown Law Office, Wellington