Brierley Investments Ltd v Bouzaid - [1993] 3 NZLR 655

Revenue — Income tax — Judicial review of decision to investigate taxpayer's affairs — Investigatory powers of Commissioner of Inland Revenue — Legitimate expectation — Whether Commissioner precluded from undertaking investigation — Lack of full disclosure by taxpayer to commissioner — Inland Revenue Department Act 1974, s 17(1) - Income Tax Act 1976, ss 19(1), 21, 22, 23, 25 and 106(1) (h) (ii).