2 Aug 2019
The Commissioner of Inland Revenue v Barron-Afeaki [2019] NZHC 1857
- Citation
- [2019] NZHC 1857
- Court
- High Court
Adjudication was granted because the Commissioner had established jurisdictional facts, the debtor had not been accounting for GST and had a history of prior bankruptcy, the JHT funding was speculative after protracted delays such that it did not provide sufficient certainty to justify further delay, the public interest and the Commissioner's duty to collect tax outweighed the debtor's interest in avoidance of stigma or potential future employment, and the law does not permit the Court to make an adjudication order that is deferred to lie in court.