Green v Housden - [1993] 2 NZLR 273

Revenue — Income tax — Objection — Objection disallowed — Notice of disallowance not sent to taxpayer — Time when objection disallowed — Commissioner's powers to require information — Notices to produce documents — Whether power exercisable after objection disallowed — Scope of notices — Production of advisers' documents as distinct from taxpayer's documents — Whether commissioner authorised to require production at premises nominated by commissioner — Inland Revenue Department Act 1974, s 17.