Pauline Courtney Barrister

Contact Pauline

Phone

+64 27 334 6566

Email

pauline.courtney@kschambers.co.nz

Pauline Courtney

BARRISTER

I am an experienced civil litigator with more than 20 years’ dispute resolution experience in a broad range of areas. I appear as counsel before Courts at all levels; and I am a trained commercial mediator (and a Mediation Fellow of the Arbitrators and Mediators’ Institute of New Zealand). Before joining the independent bar in 2022 I was a Senior Crown Counsel at the Crown Law Office.

My areas of expertise include: public law, judicial review and interim relief; revenue law including tax and customs; company law, insolvency and creditors’ remedies including freezing orders.

I have provided significant advice and presentations on evolving issues with electronic systems and large volumes of digital information, algorithms, automated decision-making and privacy; revenue aspects of the Emissions Trading Scheme; and interpreting Anti-Money Laundering legislation. I have experience as a Privacy Officer including developing policies and on Privacy Impact Assessments.

My mediation experience includes acting as lead counsel in obtaining a mediated settlement in a long-running high value public works dispute; and in the UK, I mediated and co-mediated cases in the areas of breach of contract; debt recovery; estate and relationship property; regulatory disputes; multi-party team conflicts resulting in development of Team Charters and Actions Plans; and consultancy work involving the design of an integrated conflict management system.


Qualifications and appointments

LLB (Hons), BCA (Accounting), Victoria University of Wellington, 1991
Admitted as Barrister and Solicitor of High Court of New Zealand, 1991
Admitted to the Roll of Solicitors in England and Wales, 1992
Commercial Mediator, Centre for Effective Dispute Resolution (UK), registered 2004 having fulfilled CPD requirements and obtained accreditation in 2002
Mediation Fellow, Arbitrators’ and Mediators’ Institute of New Zealand, 2023
Appointed Independent Reviewer of Auditor Appointment Methodology for Office of Auditor-General, 2023


Presentations and training

I regularly present seminars in my areas of expertise/interest on litigation-related topics; AI and digital issues; judicial review; privacy/Official Information Act; privilege; and I have delivered mediation skills training.

In 2022 I joined the faculty of the New Zealand Law Society Litigation Skills Programme; and enjoy engaging with a variety of continuing legal education initiatives for both litigation and mediation.  I am on the Kate Sheppard Chambers Education Committee.  I chaired the Crown Law Education Group (2016-2022) facilitating delivery of a fortnightly CPD seminar programme and the annual Crown Law Junior Litigation Skills programme (having been a faculty member since 2009).  I completed the Crown Law Advanced Litigation Skills Programme (2010) and the New Zealand Law Society Litigation Skills Programme (1997).


Memberships

Mediation Fellow, Arbitrators’ and Mediators’ Institute of New Zealand
Member, New Zealand Bar Association | Ngā Ahorangi Motuhake o te Ture, including its Technology Committee
Faculty Member, New Zealand Law Society Litigation Skills Programme
Member, Wellington Women Lawyers’ Association
Member, Privacy Foundation

Representative action

  • Acting for the defendant in a significant contractual proceeding to be heard HC in mid-2024

Public Law, Judicial Review/Interim Relief/Declarations

  • Tannadyce Investments Ltd v Commissioner of Inland Revenue (SC, CA, HC) – clarified the interface between the statutory appeals process and judicial review in the tax context; and related litigation involved liquidating many of the 90 related companies (est $130 million debt)
  • Hart v Director-General of Conservation (HC) – defended decision involving cultural taonga
  • Kennedy Point Marina (HC) – represented Department of Conservation interim relief application
  • Managed Isolation and Quarantine pregnancy cases (HC) – defended multiple interim relief applications regarding emergency allocation decisions
  • Kenny v Ministry of Business, Innovation and Employment (SC, CA) – statutory interpretation
  • T v Chief Executive of Ministry of Social Development (HC) – benefit eligibility
  • Chatfield v Commissioner of Inland Revenue (SC, CA, HC) – international information exchange
  • Charter Holdings Ltd v Commissioner of Inland Revenue (CA, HC) – discretion to amend assessment
  • Russell v Commissioner of Inland Revenue (CA, HC) – refusal to accept settlement offers
  • Mawhinney v Commissioner of Inland Revenue (CA, HC) – issues could be determined in statutory appeals process so JR not available

Insolvency and Creditors’ Remedies

  • Jennings Roadfreight Ltd (in liq) v Commissioner of Inland Revenue (SC, CA) – PAYE priority
  • Financial Markets Authority v Hotchin (CA, HC) – I obtained the first asset preservation and disclosure orders for FMA and successfully defended them resulting in funds being available for investors
  • Hampton and Sisson cases (CA) – represented Official Assignee
  • Commissioner of Inland Revenue v Newmarket Trustees Ltd (CA) – overturned a HC judgment involving a law firm’s insolvent corporate trustee
  • Commissioner of Inland Revenue v Ly (HC) – freezing orders and first tax case obtaining orders recovering property under Property Law Act
  • Commissioner of Inland Revenue v Wilson (CA) – bankruptcy, compromises with creditors, the Court’s inherent jurisdiction and concessions
  • Commissioner of Inland Revenue v Russell (HC) – obtained summary judgment for $367m debt
  • Numerous cases involving obtaining bankruptcy and winding up orders in complex cases

Digital

  • Avowal Administrative Attorneys Ltd v Commissioner of Inland Revenue and related proceedings over 10-year period (SC, CA, HC) – involved search and seizure of 3.5 terrabytes of electronic information, privilege, judicial review and tax challenges
  • Tauber v Commissioner of Inland Revenue (CA, HC) – successfully defended judicial review of search and seizure operations involving 9 terrabytes of electronic information from eight sites and continued development of case law related to those powers

Tax Law

  • ANZ/ASB structured finance cases – discovery 80,000 and 30,000 documents respectively, undertaking the factual analyses/assisting with development of the theory of the cases, preparing and appearing in interlocutory applications, and participating in negotiations that contributed to the $2 billion settlement achieved
  • Queenstown Airport Corporation Ltd v Commissioner of Inland Revenue (CA, HC) – depreciation not available on costs of constructing Runway End Safety Area
  • Mercury NZ Ltd v Commissioner of Inland Revenue (HC) – depreciation rate for turbine halls
  • Commissioner of Inland Revenue v Vector Ltd (CA, HC) – capital receipts
  • Canterbury Jockey Club Inc v Commissioner of Inland Revenue (HC) – GST test case involving stakes payments in the racing industry
  • HC Services Ltd v Commissioner of Inland Revenue (HC, TRA) – tax avoidance and penalties
  • Numerous cases in Taxation Review Authority/High Court concerning correctness of assessments and matters of statutory interpretation

Customs Law

  • Chief Executive of New Zealand Customs Service v DB Breweries Ltd (SC, CA, HC, CAA) – determined what “subject to the control of Customs” means
  • Cases involving correctness of amended assessments on undervalued import entries upheld: Hutchinson v Chief Executive of New Zealand Customs Service (CA, HC, CAA)
  • Tipple v Chief Executive of New Zealand Customs Service (HC) – statutory interpretation
  • Cases in Customs Appeal Authority/High Court concerning correctness of assessments and matters of statutory interpretation including related to royalties