COMMISSIONER OF INLAND REVENUE v MCILROY [2016] NZHC 1726

COMMISSIONER OF INLAND REVENUE v MCILROY [2016] NZHC 1726

The court found the statutory requirements of s13 were satisfied and the debtor produced no evidence sufficient to invoke s37 to refuse adjudication; the debtor's unfiled returns, failure to reach agreement and non‑appearance justified entering an adjudication order.

Citation
[2016] NZHC 1726
Parties
Judgment Creditor: Commissioner of Inland Revenue; Judgment Debtor: Kirsty Anne McIlroy
Court
High Court
Jurisdiction
New Zealand
Judgment Date
27 July 2016
Procedural Posture
Creditor Application for Debtor Adjudication (bankruptcy) / Hearing and Adjudication Order Issued
Outcome
Adjudication order made against Kirsty Anne McIlroy (debtor adjudicated bankrupt).
Legal Topics
Creditor Petition for Adjudication, Bankruptcy Notice, Act of Bankruptcy, Failure to File Tax Returns, Refusal of Adjudication Under S37
Insolvency Bankruptcy Tax Law Civil Procedure Creditor Petition for Adjudication Bankruptcy Notice Act of Bankruptcy Failure to File Tax Returns +1 more

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Parties

Commissioner of Inland Revenue

Judgment Creditor

Kirsty Anne McIlroy

Judgment Debtor

Procedural Posture

Creditor Application for Debtor Adjudication (bankruptcy) / Hearing and Adjudication Order Issued

Legal Issues

  1. 1 Whether requirements of s13 Insolvency Act 2006 are satisfied
  2. 2 Whether court should refuse adjudication under s37 on just and equitable or other grounds
  3. 3 Effect of outstanding tax returns on certainty and quantum of debt

Ratio Decidendi

The court found the statutory requirements of s13 were satisfied and the debtor produced no evidence sufficient to invoke s37 to refuse adjudication; the debtor's unfiled returns, failure to reach agreement and non‑appearance justified entering an adjudication order.

Court Disposition

Adjudication order made against Kirsty Anne McIlroy (debtor adjudicated bankrupt).

Orders

  • Order for adjudication (debtor adjudicated bankrupt)
  • Costs to Commissioner on scale 2B