New Zealand Case Law: Decisions & Judgments

Topic

Liquidation order

Legal area

Court

28 Feb 2019

ALPHA CARS WHOLESALE (2018) LTD v THE COMMISSIONER OF INLAND REVENUE [2019] NZHC 291

Citation

[2019] NZHC 291
Court

High Court

The originating application was a nullity and must be struck out because it was filed and prosecuted by persons who were not currently practising barristers or solicitors and section 130 does not permit delegation to circumvent the established rule that companies be represented in the High Court by practising counsel; accordingly the statutory demand stands and Alpha was ordered to pay the demanded sum by a specified date or face possible liquidation; Commissioner entitled to costs.
16 Sept 2014

Commissioner Of Inland Revenue v Ohiwa Developments Limited [2014] NZHC 2305

Citation

[2014] NZHC 2305
Court

High Court

The application for interim relief was dismissed because the mandatory duties of liquidators and the need for prompt insolvency administration outweighed the applicant's limited publicity concerns; however a short five working day restraint on advertising under s 255(2) and notifying banks was granted to permit an application to the Court of Appeal.
6 Jun 2014

SATUIT PROPERTIES LIMITED v THE COMMISSIONER OF INLAND REVENUE [2014] NZHC 1300

Citation

[2014] NZHC 1300
Court

High Court

Section 109 of the Tax Administration Act 1994 precluded the defendant from disputing the GST assessment in this Court absent proper objection or challenge, so the defendant had no arguable defence to the liquidation claim; consequently the extension of time was refused, the statement of defence struck out and a liquidation order was made.
14 Mar 2012

COMMISSIONER OF INLAND REVENUE V J F CONTRACTORS HC AK CIV-2012-404-000372

Citation

openlaw-cb1682e6_91a2_4c64_b31a_c15e0f1ae830.pdf
Court

High Court

Extension of time was refused because the defendant failed to demonstrate an arguable defence on the papers and the company was presumptively insolvent given the substantial outstanding tax liabilities; accordingly the plaintiff was entitled to proceed undefended.
29 Jan 2009

MAARA KAI MOANA LIMITED V SEAHORSE WORLD AQUARIUM LIMITED HC BLE CIV 2008 406 101

Citation

openlaw-cd32f42a_300e_4243_b4c3_33be19863015.pdf
Court

High Court

There was no proper basis to reopen the judgment or admit the defendant's new affidavits because the issues on share reallocation had been litigated, the plaintiff had presented evidence and its witness was available for cross-examination (which did not occur on that point), and a prior judicial finding that the 2006 allocation was invalid made reconsideration inappropriate; accordingly the original judgment finding oppressive conduct stands and liquidation is ordered.
29 Oct 2007

CENTRAL EQUIPMENT COMPANY LTD V THE CIR CA CA233/06

Citation

openlaw-43e6e489_5e62_46e9_8f70_c01e2947d476.pdf
Court

Court of Appeal

Mr Faloon in his personal capacity has no standing to advance the application for special leave on behalf of Central Equipment Company Limited; the appellant must be the company and documentary proof of authority is required before the Court will permit Mr Faloon to proceed for the company; the application for special leave is adjourned and will be dismissed on the papers if no proof of authority is filed within the timetable directed.
30 Jul 2007

RICHMOND BROOK STATION LIMITED V FAST FORWARD TVR LIMITED HC CHCH CIV 2007 409 --1053

Citation

openlaw-592add61_b9a8_4f39_9cd6_da6fb7c8e17f.pdf
Court

High Court

Because the statutory demand was not complied with, the debt was undisputed and the defendant had no present ability to pay, the court ordered the liquidation of Fast Forward TVR Limited, but exercised its discretion to have the order lie in court until 10.30am 6 August 2007 to allow payment and to impose conditions preserving specified trust funds until the debt and costs are paid.

New Zealand Case Law

ALPHA CARS WHOLESALE (2018) LTD v THE COMMISSIONER OF INLAND REVENUE [2019] NZHC 291

Commissioner Of Inland Revenue v Ohiwa Developments Limited [2014] NZHC 2305

SATUIT PROPERTIES LIMITED v THE COMMISSIONER OF INLAND REVENUE [2014] NZHC 1300

COMMISSIONER OF INLAND REVENUE V J F CONTRACTORS HC AK CIV-2012-404-000372

MAARA KAI MOANA LIMITED V SEAHORSE WORLD AQUARIUM LIMITED HC BLE CIV 2008 406 101

CENTRAL EQUIPMENT COMPANY LTD V THE CIR CA CA233/06

RICHMOND BROOK STATION LIMITED V FAST FORWARD TVR LIMITED HC CHCH CIV 2007 409 --1053