Supplementary Order Paper on Taxation (Annual Rates for 2020-21, Feasibility Expenditure and Remedial Matters) Bill [pdf, 182 KB]
...2 Section 20E, 20F and 20G relate to the disclosure of tax advice documents, which under s 20B do not need to be disclosed. 3 See, for example, Slaight Communications v Davidson 59 DLR (4th) 416; Wooley v Maynard 430 US 705 (1977). The Court of Appeal has confirmed that every person has a general common law right to refuse to answer questions posed by an official: Taylor v New Zealand Poultry Board [1984] 1 NZLR 349 (CA); Paul Rishworth et al. The New Zealand Bill of Rights (Oxford Unive...