Restrictions OK
Jurisdiction Employment Relations Authority - Auckland
Reference No AA 108/04
Hearing date 6 Nov 2003
Determination date 31 March 2004
Member R A Monaghan
Representation M Tolhurst ; A Sharp
Location Auckland
Parties Dawson v Department of Inland Revenue
Summary UNJUSTIFIED DISMISSAL - Serious misconduct - Accessed taxpayer's records including family member's records - Accessed one taxpayer's records after involvement over sale of property - In investigation into matter discovered had accessed family members' records - Code of conduct and other communication stated that unauthorised activity in taxpayer's records prohibited - Applicant alleged accessed certain taxpayer record for study purposes and family records in interest of children - Applicant believed access not in breach of various provisions binding on her - Accessing children's records prohibited - Accessing other taxpayer's record also prohibited - Fact that accessed for personal study mitigating factor rather than meaning no breach - Procedurally fair - Dismissal justified - Order prohibiting publication of any of user history records or contents - Taxpayer services information officer
Result Application dismissed ; Orders accordingly ; Costs reserved
Statutes Inland Revenue Department Act 1974;Privacy Act s29(3)(a);Tax Administration act 1994 s81
Cases Cited Northern Distribution Union v BP Oil NZ Ltd [1992] 3 ERNZ 483
Number of Pages 9
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