New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Companies act s289

Legal area

Court

21 Nov 2017

ASPIRE MK TRUSTEE LTD v STUART HENDRY BUILDERS LTD [2017] NZHC 2862

Citation

[2017] NZHC 2862
Court

High Court

Hendry improperly issued a statutory demand under s289 despite a clear, substantive and documented dispute which should have precluded use of debt recovery procedures; therefore Aspire was entitled to costs on a Category 2, Band B scale with a 50% uplift, totaling $6,690, plus disbursements.
30 Aug 2010

THE COMMISSIONER OF INLAND REVENUE V AMPAK ASSOCIATES LIMITED HC WN CIV-2010-485-511

Citation

openlaw-2503bc12_66a6_4f06_8d2c_4735e6e4bd4c.pdf
Court

High Court

The presumption in r15.23 was displaced because the CIR acted reasonably in treating Ampak's proposals as conditional on resolving the director's personal tax arrears; Ampak could have paid within the statutory demand period but delayed and only paid at the eleventh hour, and the CIR received the relief sought, therefore costs are not awarded to Ampak and are to lie where they fall.