29 Oct 2019
SMITH v COMMISSIONER OF INLAND REVENUE [2019] NZCA 521
- Citation
- [2019] NZCA 521
- Court
- Court of Appeal
The extension was refused because the applicant's delay (over six years) was unexplained and excessive, the proposed appeal would be futile: the bankruptcy adjudication rested on a District Court default judgment for a tax debt that cannot now be collaterally attacked because s109 of the Tax Administration Act deems the unchallenged assessment correct, and an undischarged bankrupt lacks standing to set aside that judgment (standing vests with the Official Assignee). Overturned criminal convictions were irrelevant to the civil tax judgment.