26 Feb 2018
COMMISSIONER OF INLAND REVENUE v WILSON [2018] NZHC 236
- Citation
- [2018] NZHC 236
- Court
- High Court
The statutory requirements for adjudication were established and, balancing the relevant factors under s 37, the Court declined to exercise its discretion to refuse adjudication because the debtor's grounds (delay, rejection of a payment proposal, minimal assets, oppression) were insufficient; the public interest in tax compliance, the debtor's failure to make voluntary payment, and evidence of potential recoverable streams justified adjudication.