22 May 2019
CANDLISH v THE COMMISSIONER OF INLAND REVENUE [2019] NZHC 1126
- Citation
- [2019] NZHC 1126
- Court
- High Court
Bankruptcy annulled under s 309(1)(a) because the applicant had effectively remedied the underlying tax liability and the service defect made the adjudication inappropriate; applicant's costs refused because his own prolonged default and conduct caused the proceedings and the Commissioner had offered to remediate; Official Assignee entitled to recover her costs from the Commissioner and $8,577.10 was ordered.