9 Mar 2021
COMMISSIONER OF INLAND REVENUE v HEENI [2021] NZHC 435
- Citation
- [2021] NZHC 435
- Court
- High Court
The Commissioner met the statutory requirements of s13 for adjudication and the debtor failed to establish any statutory ground under s37 to refuse adjudication; jurisdictional and constructive trust arguments were legally untenable and tax assessments could only be challenged by s113 review, therefore the Court adjudicated Aroha Heeni bankrupt.