New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Statutory demand and liquidation

Legal area

Court

5 Jul 2018

SHANE WARNER BUILDERS LTD v COMMISSIONER OF INLAND REVENUE [2018] NZHC 1654

Citation

[2018] NZHC 1654
Court

High Court

Interim relief was refused because the applicant failed the threshold necessity test: it had already had opportunities to have its proposals fairly considered, provided insufficient new evidence to show a real prospect of success on judicial review or a different outcome on reconsideration, and the Commissioner reasonably exercised statutory discretion given the company's persistent defaults and risk to tax recovery and public interest in enforcement.
4 Oct 2010

CONCRETE STRUCTURES (NZ) LIMITED v NZ WINDFARMS LIMITED CA CA239/2009

Citation

openlaw-007e90ac_1f15_4b4c_a4c2_400f394b715a.pdf
Court

Court of Appeal

The 14 March 2008 letter, read in its contractual and commercial context, was at least arguably an effective notice referring the dispute to arbitration as a reasonable recipient would have so construed it; whether it actually constituted notice to NZ Windfarms depends on receipt (which must be determined at trial). The Rotorua appeal was rendered moot by payment and discontinuance but costs were awarded to the appellant given the appropriateness of the appeal; the Christchurch interlocutory decision was not appealable but on review the Associate Judge's decision was set aside and High Court…