New Zealand Case Law: Decisions & Judgments

Topic

Serious hardship

Legal area

Court

2 Dec 2022

JANSEN v JANSEN (COSTS) [2022] NZHC 3222

Citation

[2022] NZHC 3222
Court

High Court

The court declined to order either party to reimburse the Crown for the Lawyer for the Children’s costs under s135A because requiring each party to pay $1,528 would cause serious hardship to them and/or their dependent children given the appellant’s beneficiary status, the respondent’s child support burden and inadequate financial evidence to justify imposing the contribution, with the children’s welfare paramount.
1 Nov 2017

SINGH v THE COMMISSIONER OF INLAND REVENUE [2017] NZCA 506

Citation

[2017] NZCA 506
Court

Court of Appeal

The appeal is dismissed because there was no reasonable apprehension of bias in the decision‑maker, the Commissioner lawfully declined relief after independent internal review given inadequate and inconsistent disclosure suggesting undeclared income, and the statutory framework permits pursuit of bankruptcy and does not oblige write‑off of tax.
15 Jul 2015

THE COMMISSIONER OF INLAND REVENUE v V SINGH and Y SINGH [2015] NZHC 1653

Citation

THE COMMISSIONER OF INLAND REVENUE v V SINGH and Y SINGH [2015] NZHC 1653
Court

High Court

The Court exercised its discretion under s38 Insolvency Act 2006 to halt the bankruptcy adjudication and defer the bankruptcy hearing until after the scheduled judicial review because the review raises a central issue—whether the Commissioner may pursue bankruptcy despite its officers having agreed the debtors are in serious hardship—and the review will be heard expeditiously within a short delay (less than three months).
15 Jul 2015

THE COMMISSIONER OF INLAND REVENUE v V SINGH and Y SINGH [2015] NZHC 1653

Citation

[2015] NZHC 1653
Court

High Court

The Court exercised its discretion under section 38 of the Insolvency Act 2006 to halt the bankruptcy adjudication because the related judicial review was proceeding expeditiously, the key issue included whether the Commissioner could pursue bankruptcy where its officers had determined the debtors were in serious hardship, and it was appropriate to determine that issue before adjudication proceeded.
16 Apr 2012

ALI V COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-7302

Citation

openlaw-2d25bb35_8c27_4df4_88ce_e7aedb42b746.pdf
Court

High Court

Section 109 of the Tax Administration Act 1994 bars these judicial review proceedings because the plaintiffs had statutory dispute and challenge remedies under Part 8/8A available and cannot show the extremely rare exception where those procedures could not practically be invoked; the Commissioner afforded adequate process and made considered assessments, so the applications must be dismissed.

New Zealand Case Law

JANSEN v JANSEN (COSTS) [2022] NZHC 3222

SINGH v THE COMMISSIONER OF INLAND REVENUE [2017] NZCA 506

THE COMMISSIONER OF INLAND REVENUE v V SINGH and Y SINGH [2015] NZHC 1653

THE COMMISSIONER OF INLAND REVENUE v V SINGH and Y SINGH [2015] NZHC 1653

ALI V COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-7302