New Zealand Stock Exchange v Commissioner of Inland Revenue - [1990] 3 NZLR 333

Income tax — Commissioner's powers to require information — Commissioner of Inland Revenue required sharebrokers to furnish information about transactions by their largest clients and required bank to furnish 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 Commissioner was entitled to make such requirements — Whether preparatory work involved in complying with requirements amounted to more than mere furnishing of information — Inland Revenue Department Act 1974, s 17. — Appeal from [1990] 2 NZLR 120