30 Sept 2020
COMMISSIONER OF INLAND REVENUE v MAKURU [2020] NZHC 2563
- Citation
- [2020] NZHC 2563
- Court
- High Court
Reasonable attempts to serve personally had been made and the debtor could not be located; the proposed substituted service (advertisement in the Cook Islands newspaper, posting to a New Zealand address, and SMS notification) was likely to bring the notice to the debtor's attention; the debt had a real and substantial connection to New Zealand so leave to serve out of New Zealand was granted; time to comply with the bankruptcy notice was extended to 20 working days.