Tax legislation New Zealand 2 Access information and premises 1 Care and management provisions 1 Case law 1 Creditor liability 1 Disputes process 1 Estoppel 1 Fishing expedition 1 Historical context 1 Legislative process 1 Limited liabilities 1 Notice of Proposed Adjustment 1 Notice of Response 1 Tax evasion 1 Tax information exchange agreement 1 Tax liability 1 Tax mitigation 1 Tax self-assessment 1 Taxation 1