28 Feb 2011
COMMISSIONER OF INLAND REVENUE V NZ SUBDIVISION DEVELOPMENTD LTD HC TAU CIV-2010-470-879
- Citation
- openlaw-e58296d5_85b3_416e_8132_62ba2a53bf4e.pdf
- Court
- High Court
The Commissioner established the debt by affidavit, calculations and a certificate of unpaid debt; s109 of the Tax Administration Act prevents the defendant's pleaded disputes from defeating that proof; a statutory demand was served and not satisfied creating a presumption of inability to pay; accordingly the court must appoint liquidators and awarded costs to the plaintiff.