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CSUM 24/06
Issued
26 Aug 2024
Decision
26 Aug 2024
Court
NZHC
Appeal Status
Pending

High Court issues a 28-day temporary halt of Commissioner’s bankruptcy proceedings pending payment of sum

This was an application by Mr McGuire, the judgment debtor, to halt bankruptcy proceedings against him, brought by the Commissioner of Inland Revenue (the Commissioner) on 1 March 2023.

Tax Information Bulletin - Vol 36 No 9, October 2024

Case
The Commissioner of Inland Revenue v McGuire [2024] NZHC 2404

Insolvency Act 2006, s 38

Commissioner of Inland Revenue v McGuire [2022] NZDC 12179
McGuire v The Commissioner of Inland Revenue [2024] NZHC 883
Re Koroniadis ex parte Bank of New Zealand [2013] NZHC 2865 at [11]
RPW v H [2022] NZHC 2344
The Commissioner of Inland Revenue v McGuire [2023] NZHC 1314
Waimauri Ltd v Mahon [2022] NZHC 1622 at [40]
Waitomo Adventures Ltd v O’Hagan [2014] NZHC 2477