9 May 2019
THE COMMISSIONER OF INLAND REVENUE v BANBROOK [2019] NZHC 1010
- Citation
- [2019] NZHC 1010
- Court
- High Court
The application to set aside the bankruptcy notice is dismissed because the underlying District Court judgment remains valid on the record (earlier application to set aside was dismissed), service was established by sworn affidavits, the Tax Administration Act s109 restricts substantive challenge outside statutory review, the proposed counterclaim is barred by privilege and by r5.61 and appears manufactured, and therefore the bankruptcy notice should not be set aside.