[2020] NZEmpC 109 McCook v Chief Executive of the Inland Revenue Department [pdf, 333 KB]
...44(3) specifies the three grounds of objections to disclosure. If the TAA submission is correct, the applicable ground is that of reg 44(3)(c), that disclosure would be injurious to the public interest. It is well established that this immunity protects from disclosure information the secrecy of which is essential to the proper working of the government: Science Research Council v Nassé.3 [29] In BNZ Investments Ltd v Commissioner of Inland Revenue, the Supreme Court held that t...