New Zealand Stock Exchange v Commissioner of Inland Revenue - [1992] 3 NZLR 1

Revenue — 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 without naming a specified taxpayer — Whether the commissioner was entitled to require information which was confidential to the sharebrokers and the bank — Whether the requirements were an unreasonable search of the taxpayer's property and correspondence — Whether the commissioner had exceeded or abused his powers — Inland Revenue Department Act 1974, s 17 - New Zealand Bill of Rights Act 1990, s 21.