3 May 2018
COMMISSIONER OF INLAND REVENUE v INTERIOR DRYWALL SYSTEMS LIMITED (in liq.) [2018] NZHC 924
- Citation
- [2018] NZHC 924
- Court
- High Court
Applying Registrar of Companies v Body Corporate 307730, the court concluded that the filing of the final report was an act that could be reversed under s284(1)(b) and that restoration under s329(1) was appropriate because subsequent realisation produced distributable funds to preferential creditors; replacement of a retiring liquidator was properly ordered under s284(1)(a).