13 Mar 2017
BROOKSIDE RESIDENTIAL PROPERTIES LIMITED v COMMISSIONER OF INLAND REVENUE [2017] NZHC 424
- Citation
- [2017] NZHC 424
- Court
- High Court
The statutory demand could not be set aside because the GST liability arose from a self-assessment and is not disputable under s109 of the Tax Administration Act; the company's application was meritless and used to buy time rather than to pursue a tenable legal challenge; the company was unable to pay its debts and immediate liquidation under s291(1)(b) of the Companies Act was appropriate; costs awarded to the Commissioner with a 50% uplift on a 2B basis.