1 Mar 2017
THE COMMISSIONER OF INLAND REVENUE v RETRO CIVIL CONSTRUCTION LIMITED [2017] NZHC 309
- Citation
- [2017] NZHC 309
- Court
- High Court
The Court exercised its residual discretion to adjourn the liquidation application and give the company a final opportunity to pay all tax arrears and be up to date by 12 May 2017, concluding that unpaid ongoing tax obligations can justify liquidation even where a prior statutory demand debt was paid, and that absence of explanation for continuing non‑payment justified close scrutiny and a conditional adjournment.