Commission of Inquiry into Certain Matters Relating to Taxation CATHERINE A. TIZARD, Governor-General ORDER IN COUNCIL To all to whom these presents shall come, and to: The Right Honourable Sir RONALD KEITH DAVISON, g.b.e., c.m.g., of Auckland, formerly Chief Justice of New Zealand: GREETING: Whereas (a) It has been alleged that the Commissioner of Inland Revenue and his staff and the Director of the Serious Fraud Office and his staff have not, in the course of their official duties, acted in a lawful, proper, and competent manner, in relation to certain transactions; and (b) Questions have arisen about the adequacy of the laws of New Zealand in relation to certain transactions: And whereas the question whether the allegations or any of them is true and the question whether those laws are adequate are both matters of public importance: Now, therefore, pursuant to the Commissions of Inquiry Act 1908, I, Dame Catherine Anne Tizard, the Governor-General of New Zealand, acting by and with the advice and consent of the Executive Council, hereby appoint you, The Right Honourable Sir Ronald Keith Davison, to be a Commission to inquire into and report upon (a) Whether the Commissioner of Inland Revenue and his staff and the Director of the Serious Fraud Office and his staff acted, in the course of their official duties, in a lawful, proper, and competent manner in dealing with the transactions referred to in the Papers presented, by leave, to the House of Representatives by the member for Tauranga, the Honourable Winston Peters, on 16 March 1994 (A6, Volumes 1 to 3): (b) Whether, having regard to the kinds of transactions referred to in the papers so presented, any changes to the criminal law or the tax law should, in your opinion, be made for the purpose of protecting New Zealand's income tax base from the effects of fraud, evasion, and avoidance, and, if so, what: And for the better enabling you to carry these presents into effect you are hereby authorised and empowered to make and conduct any inquiry under these presents, in accordance with the Commissions of Inquiry Act 1908, at such times and places as you consider expedient, with power to adjourn from time to time and from place to place as you think fit, and so that these presents shall continue in force and the inquiry may at any time and place be resumed although not regularly adjourned from time to time or from place to place: And, without limiting any of your other powers to hear proceedings in private or to exclude any person from any of your proceedings, you are hereby empowered to exclude any person from any hearing, including a hearing at which evidence is being taken, if you think it proper to do so: And you are hereby strictly charged and directed that you shall not at any time publish or otherwise disclose, except to me in pursuance of these presents or by my direction, the contents or purport of any report so made or to be made by you, or any evidence or information obtained by you in exercise of the powers hereby conferred upon you, except such evidence or information as is received in the course of a sitting open to the public: And I direct that if you obtain, in the exercise of the powers hereby conferred upon you, evidence or information that, in your opinion, should be placed before the appropriate authorities with a view to consideration being given either to the prosecution of any person or to the taking of any other form of enforcement action against any person, you shall not include that evidence or information in your report but shall refer that evidence or information to the appropriate authorities: And it is hereby declared that you have liberty to report your proceedings and recommendations under this Commission from time to time if you shall judge it expedient so to do: And, using all due diligence, you are required to report to me in writing under your hand not later than the 31st day of March 1995 your findings and opinions on the matters aforesaid, together with such recommendations as you think fit to make in respect thereof. Given in Executive Council under the hand of Her Excellency the Governor-General this 12th day of September 1994. MARIE SHROFF, Clerk of the Executive Council.