[2020] NZEmpC 109 McCook v Chief Executive of the Inland Revenue Department [pdf, 333 KB]
...the commentary, the Minister referred to what would be described as “confidentiality provisions”. He said that amendments were proposed to the current “tax secrecy” rules to more clearly focus on the core information which needed to be protected, namely information that identifies, or relates to, taxpayers. It was also proposed to modernise and restructure the confidentiality rules to improve the clarity and navigability of the legislation. [39] Against that background, h...