16 Jun 2017
WESTERN JOINERY LIMITED v COMMISSIONER OF INLAND REVENUE [2017] NZHC 1293
- Citation
- [2017] NZHC 1293
- Court
- High Court
Western Joinery admitted an $85,000 core tax liability and failed to establish a bona fide and substantial dispute as to the liability or to produce prima facie evidence of solvency or a valid set off; the related company's NOPA and the conditional assignment of a GST refund did not create a sufficient defence to set aside the statutory demand, so the application was dismissed though compliance time was extended and costs awarded.