29 May 2018
COMMISSIONER OF INLAND REVENUE v LIVINGSPACE PROPERTIES LIMITED (in liq) [2018] NZHC 1232
- Citation
- [2018] NZHC 1232
- Court
- High Court
The Court ordered production of the accounting records and related documents because they are relevant and reasonably necessary for the liquidator to ascertain and locate company property and investigate accounting while RFD was in possession; Ms Buxton, as RFD's director, is the appropriate person to produce them, and objections of burden, prior production or lack of knowledge were insufficient to refuse production; the request for examination was adjourned pending review of produced documents.