21 Oct 2016
THE COMMISSIONER OF INLAND REVENUE v P F CHAMBERS [2016] NZHC 2534
- Citation
- [2016] NZHC 2534
- Court
- High Court
The court concluded the s 13 requirements were met, there was no acceptable evidential challenge to the debt or GST assessments, prior hardship applications had been declined with no review, and there was insufficient evidence that the debtor could pay or that refusal would be just and equitable under s 37; therefore adjudication was ordered.