31 May 2023
THE COMMISSIONER OF INLAND REVENUE v MANUKAU FAMILY DOCTORS, ACCIDENTS AND MEDICAL LIMITED [2023] NZHC 1355
- Citation
- [2023] NZHC 1355
- Court
- High Court
Manukau failed to meet a statutory demand for tax liabilities that are deemed correct, was presumed insolvent and was trading while insolvent; the Commissioner was entitled to refuse the company's late payment proposal and there were no special circumstances to displace the presumption of insolvency, so a liquidation order was appropriate.