New Zealand Stock Exchange v Commissioner of Inland Revenue - [1990] 2 NZLR 120

Income tax — Commissioner's powers to require information — Commissioner of Inland Revenue required sharebrokers to supply information about transactions by their largest clients and required bank to supply information about customers dealing in commercial bills — None of the requirements named a specific taxpayer or indicated that the tax affairs of any individual were being investigated — Whether the sharebrokers or bank were obliged to supply the information — Inland Revenue Department Act 1974, s 17.