24 Feb 2021
DOWDEN v COMMISSIONER OF INLAND REVENUE [2021] NZHC 272
- Citation
- [2021] NZHC 272
- Court
- High Court
Leave to extend time was refused because the proposed appeal was hopeless: the tax assessments underlying the default judgment had been confirmed by the Taxation Review Authority and not appealed, and s109 of the Tax Administration Act 1994 bars disputing those assessments in court, so the debt was not disputable and the District Court judge's refusal to set aside default judgment was plainly supportable.