31 May 2018
THE COMMISSIONER OF INLAND REVENUE v SUPER TURF LIMITED [2018] NZHC 1269
- Citation
- [2018] NZHC 1269
- Court
- High Court
The defendant company, incorporated under the Companies Act, remained subject to the Companies Act and Tax Administration Act; failure to comply with the statutory demand and absence of any tenable defence or evidence of solvency justified making a liquidation order and appointing liquidators; assertions based on the Te Ture Whenua Maori Land Act, Treaty of Waitangi or purported Maori customary courts did not displace statutory obligations to pay tax or remove the Court's jurisdiction.