8 Jun 2016
COMMISSIONER OF INLAND REVENUE v BROWN [2016] NZHC 1232
- Citation
- [2016] NZHC 1232
- Court
- High Court
The Commissioner satisfied the statutory prerequisites for adjudication; the debtor's repayment proposal was not realistic given chronic tax arrears, prior failed arrangements, poor financial management and insufficient creditor support, and the public interest in accountability and oversight outweighed the debtor's hardship and industry disqualification, therefore an order for adjudication was appropriate.