Commissioner of Inland Revenue v Chester Trustee Services Ltd - [2003] 1 NZLR 395

$30.00

Court of Appeal Wellington
CA 111/02
17 September; 14 October 2002
Tipping, Hammond and Baragwanath JJ

Revenue — Goods and services tax — Liability of former trustee — Goods and Services Tax Act 1985, s 57(3).

Company law — Liquidation — Insolvent trustee company — Grounds for setting aside statutory demand — Companies Act 1993, s 290(4)(c).

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