New Zealand Case Law: Decisions & Judgments

Topic

Gst assessments

Legal area

Court

4 Nov 2016

OWENS AND VANCE v COLEMAN [2016] NZHC 2644

Citation

[2016] NZHC 2644
Court

High Court

The court held that on the available evidence Mr Coleman must repay the overdrawn director account ($51,886.59) and the $86,575 paid to Guyon Holdings Ltd (including the alter‑ego finding); the defendant breached s137 in relation to tax obligations and must personally compensate the company for the IRD liability of $243,555.75. The court declined to determine the broader s301 claims for the full creditor shortfall and liquidators' costs until plaintiffs file further evidence (including expert opinion) to establish with specificity the point of insolvency, causal nexus and quantum; plaintiffs…
21 Oct 2016

THE COMMISSIONER OF INLAND REVENUE v P F CHAMBERS [2016] NZHC 2534

Citation

[2016] NZHC 2534
Court

High Court

The court concluded the s 13 requirements were met, there was no acceptable evidential challenge to the debt or GST assessments, prior hardship applications had been declined with no review, and there was insufficient evidence that the debtor could pay or that refusal would be just and equitable under s 37; therefore adjudication was ordered.
19 Oct 2011

MANAGED HOTELS LTD v COMMISSIONER OF INLAND REVENUE HC AK CIV-2008-404-8432

Citation

openlaw-90ea0124_2db2_413b_b8e7_198da874a0d9.pdf
Court

High Court

The Court granted interim orders restraining the Commissioner from pursuing the statutory demand because MHL had a legitimate, non‑fanciful position to preserve — namely the opportunity, if successful in judicial review of the Commissioner’s refusal to accept late objections, to dispute or have the underlying GST debt cancelled — and the Judge exercised discretion in MHL’s favour on limited terms pending the substantive judicial review hearing.
21 Aug 2009

THOMPSON V THE COMMISSIONER OF INLAND REVENUE HC NEL CIV 2004-442-571

Citation

openlaw-4311616d_8cc6_4224_8780_4519e4cc4d79.pdf
Court

High Court

The Court held that the Commissioner was entitled to remake the de-registration decision where he was not fully informed; the sale to Horsbrugh was "planned" by 30 November 1999 and the first sale to Armagh was effected in the registered period, so output tax is payable on those transactions at the contract prices; the remaining land was dealt with after de-registration and is a deemed supply under s 5(3) to be valued under s 10(8) at the apportioned original cost (one-ninth), therefore the assessment to 31 July 2000 must be amended to include the two actual sales and the deemed disposal at c…
9 Mar 2009

ZINC & BRASS FOUNDRIES LTD V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2008-404-001459

Citation

openlaw-edad32b1_e544_4bf6_b648_7678c64b8987.pdf
Court

High Court

The Court held that it lacked authority to review the Commissioner's tax administration processes in these Companies Court proceedings and therefore there was no basis on which to find a genuine dispute as to the debt; however, by agreement of counsel the Court adjourned the restraint and stay applications to await determination of the related judicial review proceedings and reserved costs.

New Zealand Case Law

OWENS AND VANCE v COLEMAN [2016] NZHC 2644

THE COMMISSIONER OF INLAND REVENUE v P F CHAMBERS [2016] NZHC 2534

MANAGED HOTELS LTD v COMMISSIONER OF INLAND REVENUE HC AK CIV-2008-404-8432

THOMPSON V THE COMMISSIONER OF INLAND REVENUE HC NEL CIV 2004-442-571

ZINC & BRASS FOUNDRIES LTD V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2008-404-001459