27 Jul 2016
COMMISSIONER OF INLAND REVENUE v MCILROY [2016] NZHC 1726
- Citation
- [2016] NZHC 1726
- Court
- High Court
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.