20 Oct 2021
COMMISSIONER OF INLAND REVENUE v HUSMAN LTD [2021] NZHC 2812
- Citation
- [2021] NZHC 2812
- Court
- High Court
Defendant failed to rebut the statutory presumption of insolvency created by non-compliance with the statutory demand; the Commissioner's refusal of the defendant's payment proposals was a lawful exercise of discretion under the Tax Administration Act (s 6A and s 176) and SPS 18/04 does not create an entitlement to relief; CDEMA does not relieve the taxpayer of tax obligations; consequently leave to file a defence and for the director to appear out of time was refused and the company was ordered into liquidation with appointment of liquidators.