Failure to furnish returns Commissioner of Inland Revenue v Wheeler (1999) 19 NZTC 15,183 Commissioner's power New Zealand Stock Exchange v Commissioner of Inland Revenue; The National Bank of New Zealand Limited v CIR (1991) 13 NZTC 8,147 Dispute Process Allen v Commissioner of Inland Revenue (2005) 22 NZTC 19473 Raynel & Anor v Commissioner of Inland Revenue (2004) 21 NZTC 18,583
