This article evaluates s 17GB of the Tax Administration Act 1994, which grants the Commissioner of Inland Revenue a new power to obtain information for a purpose relating to tax policy development, and Inland Revenue's High-Wealth Individuals Research Project. It considers the purpose of s 17GB, the process by which the government inserted the provision into the Tax Administration Act 1994, and its scope and effect. It also considers the aims of the High-Wealth Individuals Research Project, its methodology and timeline, and the risks its administration poses. This is worth doing for three reasons. First, the government inserted s 17GB into the Tax Administration Act 1994 through an undesirable legislative process. It undermined the Generic Tax Policy Process and resulted in a defective legislative provision. Secondly, Inland Revenue relies on the authority of s 17GB to gather data for the High-Wealth Individuals Research Project. If s 17GB is flawed, there is a risk that the administration of the project will similarly be flawed. Thirdly, the data that Inland Revenue collects may be of great significance to the future of New Zealand's tax policy development, and scrutiny of the project's administration may improve its efficacy.