30 Jun 2023
THE COMMISSIONER OF INLAND REVENUE v RAYNAL [2023] NZHC 1664
- Citation
- [2023] NZHC 1664
- Court
- High Court
A bankruptcy notice is not an initiating document under the TTPA so leave is required; applying High Court Rules r 6.28(5) (as adapted for prospective bankruptcy proceedings) the Court found a real and substantial connection to New Zealand (New Zealand judgment and tax debt), a serious issue to be tried, and that New Zealand is the appropriate forum; cross‑border recognition mechanisms mean administration in New Zealand is appropriate; accordingly leave to serve the bankruptcy notice in Australia was granted and the compliance period fixed at 30 working days.
- Service of documents overseas
- Bankruptcy notice
- Jurisdiction and forum conveniens
- Recognition of foreign insolvency
- Time for compliance with bankruptcy notice