New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Set-off prohibition

Legal area

Court

21 May 2010

THE COMMISSIONER OF INLAND REVENUE V JH PRICE (IN BANKRUPTCY) HC AK CIV-2008-404-4370

Citation

openlaw-2eb542e2_a1da_4e7a_8a8e_92670808b4d1.pdf
Court

High Court

The debtor committed an act of bankruptcy by failing to comply with a bankruptcy notice served in respect of a final District Court judgment; the debtor had no viable cross-claim or set-off (prohibited in Crown tax recovery and assessments are deemed correct absent timely objections); the debtor demonstrated inability to pay and presented no equitable grounds to refuse adjudication under s37; consequently an order for adjudication was made.
11 Feb 2008

T R WELSH AND ANOR V GUNAC SOUTH AUCKLAND LTD HC AK CIV 2006-404-7877

Citation

openlaw-73b857b8_f9b4_4696_b7c6_ebaf00bcdea7.pdf
Court

High Court

Omission of the statutory wording required by s 20(2)(f) rendered the first invoice incapable of being relied on as a payment claim under the Act; the appellants were not shown to be residential occupiers so s 20(3) did not apply; the District Court judgment was set aside in part and substituted with judgment for the respondent limited to amounts properly claimed under the Act, namely $34,137.41; the Act prevents determination of substantive set-off or counterclaims in these recovery proceedings so substantive complaints must be litigated separately.