26 Aug 2014
RUSSELL v COMMISSIONER OF INLAND REVENUE [2014] NZHC 2034
- Citation
- [2014] NZHC 2034
- Court
- High Court
An interim stay preventing commencement of bankruptcy proceedings was necessary to preserve the applicant's non-bankrupt status and was granted in the exercise of the Court's discretion because the applicant's judicial review was not so hopeless as to foreclose preservation of that status, but given the public interest and delay the stay is limited in duration to the determination of the Commissioner's strike-out application.
- Instalment arrangements
- Tax assessments
- Judicial review
- Interim stay
- Tax collection and enforcement
- Writing off tax