Tauber v Commissioner of Inland Revenue - [2012] 3 NZLR 549

Administrative law — Judicial review — Warrants to enter private dwellings and to remove and retain documents — Whether warrants could be challenged by way of judicial review — Whether reviewing Court should have access to full copy of application for warrants — Tax Administration Act 1994, ss 16 and 16C.

Revenue — Tax investigation — Warrants to enter private dwellings and to remove and retain documents — Effect of New Zealand Bill of Rights Act 1990 on power to issue and execute warrants — Matters relevant to considering warrant applications — Obligation on Commissioner to make full and candid disclosure when making application — Whether application had to address how search to be carried out — Whether reasonable and appropriate to issue warrants — Whether warrants properly specified the authorised officers — Whether warrants too widely drawn — New Zealand Bill of Rights Act 1990, s 21.