Application to set aside bankruptcy notices dismissed
The High Court dismissed Mr McGuire’s application to set aside bankruptcy notices issued for unpaid costs judgments. The Court found no genuinely triable cross claim or basis to set aside the notices as an abuse of process.
Insolvency Act 2006, s 17(1)(d)(ii);
Tax Administration Act 1994, ss 109, 113, pts 8 and 8A;
High Court Rules 2016, rr 1.3(1), 5.61(2), 15.15;
Crown Proceedings Act 1950, s 30;
Supreme Court Rules 2004, r 30(1);
Income Tax Act 2007, s RM 2.
Case Law References Commissioner of Inland Revenue v McGuire [2022] NZDC 12179; [2023] NZHC 1314.
McGuire v Commissioner of Inland Revenue [2024] NZHC 2796.
McGuire v Commissioner of Inland Revenue [2026] NZCA 329.
McGuire v Commissioner of Inland Revenue [2024] NZHC 883.
McGuire v Commissioner of Inland Revenue [2025] NZCA 641.
McGuire v Commissioner of Inland Revenue [2026] NZSC 52.
Re McGuire, ex parte Commissioner of Inland Revenue [2026] NZHC 1355.
Robertson v ASB Bank Ltd [2014] NZCA 597.
Re Iskandar, ex parte Ministry of Business, Innovation and Employment [2024] NZHC 2123.
Re Sigglekow ex parte Turner [2012] NZHC 3334.
Tannadyce Investments Ltd v Commissioner of Inland Revenue [2011] NZSC 158, [2012] 2 NZLR 153, [2012] BCL 402.
Ch’elle (NZ) Properties Ltd v Commissioner of Inland Revenue [2007] NZCA 299.
Re Lau, ex parte Commissioner of Inland Revenue [2017] NZHC 2013.
Alp v Commissioner of Inland Revenue (2011) 25 NZTC 20-060, [2011] TXHNZ 54.
Re Commissioner of Inland Revenue, ex parte Bruce [2012] NZHC 1913.
Re Iskander, ex parte Chief Executive of the Ministry of Business, Innovation and Employment [2026] NZHC 2410.
Commissioner of Inland Revenue v McGuire [2026] NZHC 103.