11 Dec 2015
THE COMMISSIONER OF INLAND REVENUE v D P ALAM HORTICULTURE LIMITED [2015] NZHC 3166
- Citation
- [2015] NZHC 3166
- Court
- High Court
The application for an extension of time was dismissed because the defendant failed to file sworn evidence demonstrating a defence or reasonable prospect of repaying the tax debt, but the court declined to make a liquidation order immediately and adjourned the matter to 18 February 2016 to allow a short period for possible refinancing or resolution.
- Liquidation
- Insolvency determination
- Tax debt
- Withholding tax credits
- Application to extend time to file defence
- Adjournment