9 Oct 2008
THE COMMISSIONER OF INLAND REVENUE V BERRYTIME LAND LIMITED HC TAU CIV 2008-470-809
- Citation
- openlaw-964a3369_92df_431d_90b1_126e3f78d15f.pdf
- Court
- High Court
The evidence did not establish that the company was a threat to the New Zealand tax system requiring urgent appointment of liquidators; large unpaid taxes existed but did not justify abridgement of time. The appropriate course was to await the expiry of time for filing a statement of defence (10 October 2008) and then reconsider priority listing or refer the file to the judge in Auckland.