Commissioner of Inland Revenue v Colac Bay Tavern 2012 Limited

[2025] NZHC 2345

IN THE HIGH COURT OF NEW ZEALAND INVERCARGILL REGISTRY

I TE KŌTI MATUA O AOTEAROA WAIHŌPAI ROHE

CIV-2025-425-65 [2025] NZHC 2345

BETWEEN

COMMISSIONER OF INLAND REVENUE

Plaintiff

AND

COLAC BAY TAVERN 2012 LIMITED

Defendant

Hearing:

On the papers

Appearances:

D Tasker for Plaintiff

S K Gibb for Defendant

Judgment:

19 August 2025

JUDGMENT OF DUNNINGHAM J

This judgment was delivered by me on 19 August 2025 at 2.30 pm, pursuant to r 11.5 of the High Court Rules

Registrar/Deputy Registrar Date:

COMMISSIONER OF INLAND REVENUE v COLAC BAY TAVERN 2012 LIMITED [2025] NZHC 2345

[19 August 2025]

[1]                 This is an application for access to Court documents pursuant to the Senior Courts (Access to Court Documents) Rules 2017 (the Rules).

[2]                 The request is made by a reporter from the Otago Daily Times seeking a copy of the statement of claim and verifying affidavit in these liquidation proceedings.

[3]                 As is required under r 11(3), the request has been circulated to both parties. The plaintiff, the Commissioner of Inland Revenue, does not oppose the request. There is no response from the defendant.

[4]                 I observe, from the file, that there are settlement discussions taking place and the proceedings are adjourned to 28 August 2025 in the hope the proceeding will be resolved by consent. That potentially engages the principles in r 13 where before the substantive hearing, I must have regard to the “protection of confidentiality and privacy interests and the orderly and fair administration of justice”, and those considerations may require that access to documents be limited.

[5]                 However, in the present circumstances, this being an application to liquidate a company, the fact the application has been made is already public knowledge through advertising, and the statement of claim simply sets out the amounts which are claimed to be owed in support of the application to liquidate.

[6]                 In my view, there is a reduced need to withhold the information sought in these proceedings where the fact there is a debt claimed to be owed is already in the public arena, and where the defendant company does not object to the publication.

[7]                 Accordingly, having regard to the matters set out at r 12 and, in particular, the principle of open justice, including accurate reporting of, and comment on, Court hearings and decisions, I grant the application for access to the Court documents.

Solicitors:

D Tasker, IRD, Christchurch PRLaw Services Ltd, Invercargill