14 Nov 2022
COMMISSIONER OF INLAND REVENUE v ACL LINEHAUL LTD [2022] NZHC 2971
- Citation
- [2022] NZHC 2971
- Court
- High Court
The Court approved the liquidators' remuneration of $65,926.50 (excluding GST) because the liquidators used court‑approved hourly rates, the time and allocation of staff were appropriate and necessary to wind up the company, the recoveries were achieved and there was creditor approval by the Commissioner of Inland Revenue, satisfying s 284(1)(e).