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Court of Appeal Wellington
19 October; 8 December 1999
Tipping, McGechan and Paterson JJ
19 October; 8 December 1999
Tipping, McGechan and Paterson JJ
Company law — Liquidation — Whether liquidators able to set aside PAYE payments and GST set-offs effected before liquidation — Companies Act 1993, ss 292 and 294.
Revenue — Income tax — Whether amounts retained by employer for PAYE required to be kept in separate account to impress them with trust — Tax Administration Act 1994, s 167.