12 Feb 2016
GPL LIMITED v COMMISSIONER OF INLAND REVENUE [2016] NZHC 180
- Citation
- [2016] NZHC 180
- Court
- High Court
Because the Commissioner elected to withdraw the prematurely served statutory demand and the Companies' Court will not exercise ongoing supervisory jurisdiction over Inland Revenue processes, the application to set aside the statutory demand is dismissed; open justice principles preclude suppression of details of the demand; costs are appropriate and awarded to the applicant on a 2B basis with disbursements fixed by the Registrar.