New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Recovery of unpaid tax

Legal area

Court

25 Jul 2014

COMMISSIONER OF INLAND REVENUE v BEN NEVIS FORESTRY VENTURES LTD [2014] NZHC 1746

Citation

[2014] NZHC 1746
Court

High Court

Liquidation proceedings are a form of debt recovery and therefore fall within the Commissioner's statutory power to recover unpaid tax under s156 TAA; having regard to the Companies Act scheme, including s240, s241 and the priority afforded to tax in Schedule 7, the Commissioner is a 'creditor' for the purposes of s241(2)(c)(iv) and may apply for appointment of a liquidator without first obtaining a separate judgment; accordingly the defendants' strike out and stay applications are dismissed.
24 Apr 2008

MEENKEN V THE DISTRICT COURT AT MASTERTON AND ANOR HC WN CIV-2007-419-836

Citation

openlaw-cc88353b_4027_4833_9198_c82ee90edce0.pdf
Court

High Court

The High Court held that the District Court had jurisdiction to hear the Commissioner’s recovery claim: jurisdiction is founded on s29 District Courts Act read with s156(1) Tax Administration Act; procedural non-compliance with r30 is an irregularity not a jurisdictional defect; existence and correctness of assessments are substantive matters for judgment or objection, not preconditions to jurisdiction; accordingly the applicant’s challenge to jurisdiction had no tenable basis and the proceeding was struck out.