20 Mar 2013
THE COMMISSIONER OF INLAND REVENUE V CWE YIP HC PMN CIV-2011-454-656
- Citation
- openlaw-6389dc85_81df_4862_ba62_2854ea95c05a.pdf
- Court
- High Court
The s13 jurisdictional requirements were established (a certain, payable judgment debt exceeding $1,000 and an act of bankruptcy by non-compliance with a Bankruptcy Notice within three months), the debtor failed to discharge the onus under s37 to show it is just and equitable or otherwise appropriate to refuse adjudication (including failure to provide evidence of solvency or new material on s113), and public interest and the integrity of the tax system warranted adjudication; accordingly the Court adjudicated the debtor bankrupt.