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Commissioner of Inland Revenue v Jennings Roadfreight Ltd (in liquidation) - [2014] 2 NZLR 569
$30.00
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Court of Appeal Wellington
CA432/2012; [2013] NZCA 455
9 July; 1 October 2013
Ellen France, Wild and White JJ
CA432/2012; [2013] NZCA 455
9 July; 1 October 2013
Ellen France, Wild and White JJ
Company law — Insolvency — Liquidation — Priorities — Companies Act 1993, sch 7.
Revenue — Income tax — PAYE deductions — Liquidation of insolvent employer — Statutory trust — Meaning of “failed to deal with the amount of the tax” — Tax Administration Act 1994, s 167(1) and (2).