23 Jun 2016
COMMISSIONER OF INLAND REVENUE v SHEARING SERVICES KAMUPENE LIMITED [2016] NZHC 1379
- Citation
- [2016] NZHC 1379
- Court
- High Court
The Commissioner established creditor status and indisputable tax liabilities; the statutory demand was not challenged in time producing a presumption of insolvency which was not rebutted; the defendant's 'transformation' defence failed because a company remains a Companies Act entity until removed from the register and cannot evade tax liabilities by asserted conversion to a Māori authority; no discretionary basis existed to refuse liquidation, therefore Shearing Services Kamupene Ltd was ordered into liquidation and liquidators appointed.