This project addressed the issue of whether in the interests of effective processes of tax assessment there should be a modification (beyond that already contained in the Tax Administration Act 1994 section 20) of the rules protecting from disclosure (and in the present context disclosure in particular to the Commissioner of Inland Revenue) communications between lawyers and their clients.
Tax and Privilege: Legal Professional Privilege and the Commissioner of Inland Revenue’s Powers to Obtain Information (NZLC R67, 2000)
The Commission's Report, Tax and Privilege: Legal Professional Privilege and the Commissioner of Inland Revenue’s Powers to Obtain Information (NZLC R67, 2000).
Some of the Commission’s recommendations were reflected in the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005, which extended a non-disclosure right to tax advisors.
There was no requirement for the Government to present a formal response to Commission reports before April 2009.