COMMISSIONER OF INLAND REVENUE V NZ SUBDIVISION DEVELOPMENTD LTD HC TAU CIV-2010-470-879

COMMISSIONER OF INLAND REVENUE V NZ SUBDIVISION DEVELOPMENTD LTD HC TAU CIV-2010-470-879

The Commissioner established the debt by affidavit, calculations and a certificate of unpaid debt; s109 of the Tax Administration Act prevents the defendant's pleaded disputes from defeating that proof; a statutory demand was served and not satisfied creating a presumption of inability to pay; accordingly the court must appoint liquidators and awarded costs to the plaintiff.

Citation
openlaw-e58296d5_85b3_416e_8132_62ba2a53bf4e.pdf
Parties
Judgment Creditor: Commissioner of Inland Revenue; Judgment Debtor: NZ Subdivision Development Ltd
Court
High Court
Jurisdiction
New Zealand
Judgment Date
28 February 2011
Procedural Posture
Application for Winding Up (liquidation) Based on Unpaid Tax Debt / Hearing and Final Order for Appointment of Liquidators
Outcome
Order appointing liquidators and costs awarded to the plaintiff
Legal Topics
Statutory Demand, Appointment of Liquidators, Unpaid Tax Debt, Tax Administration Act S109, High Court Rules R10.7
Tax Law Insolvency Law Civil Procedure Statutory Demand Appointment of Liquidators Unpaid Tax Debt Tax Administration Act S109 High Court Rules R10.7

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Parties

Commissioner of Inland Revenue

Judgment Creditor

NZ Subdivision Development Ltd

Judgment Debtor

Procedural Posture

Application for Winding Up (liquidation) Based on Unpaid Tax Debt / Hearing and Final Order for Appointment of Liquidators

Legal Issues

  1. 1 Whether the Commissioner proved the debt where the defendant did not appear under High Court r10.7
  2. 2 Whether assessments and certificate of unpaid debt establish liability under Tax Administration Act s109
  3. 3 Whether a statutory demand was served and not satisfied producing a presumption of inability to pay debts

Ratio Decidendi

The Commissioner established the debt by affidavit, calculations and a certificate of unpaid debt; s109 of the Tax Administration Act prevents the defendant's pleaded disputes from defeating that proof; a statutory demand was served and not satisfied creating a presumption of inability to pay; accordingly the court must appoint liquidators and awarded costs to the plaintiff.

Court Disposition

Order appointing liquidators and costs awarded to the plaintiff

Orders

  • Dennis Clifford Parsons and Katherine Louise Kenealy of Hamilton are appointed liquidators of NZ Subdivision Development Ltd
  • Plaintiff to have costs on a 2B basis together with disbursements to be fixed by the Registrar