Commissioner of Inland Revenue v Phillips

[2024] NZHC 3026

IN THE HIGH COURT OF NEW ZEALAND CHRISTCHURCH REGISTRY

I TE KŌTI MATUA O AOTEAROA ŌTAUTAHI ROHE

CIV-2024-409-144

[2024] NZHC 3026

IN THE MATTER

of the Insolvency Act 2006

AND

IN THE MATTER

of the bankruptcy of THOMAS GORDON PHILLIPS

BETWEEN

THE COMMISSIONER OF INLAND REVENUE

Judgment Creditor

AND

THOMAS GORDON PHILLIPS

Judgment Debtor

Hearing:	(On the papers)
Counsel:	A McAvoy for Judgment Creditor
Judgment:	16 October 2024

JUDGMENT OF ASSOCIATE JUDGE LESTER

(substituted service)

THE COMMISSIONER OF INLAND REVENUE v PHILLIPS [2024] NZHC 3026 [16 October 2024]

[1]                 The judgment creditor, The Commissioner of Inland Revenue (the Commissioner), applies for an order for substituted service and an order extending the bankruptcy notice as against the judgment debtor, Mr Phillips.

[2]                 I am satisfied having regard to the evidence filed that reasonable efforts have been made to serve the bankruptcy notice on Mr Phillips and that it cannot be promptly served.

[3]                 I am further satisfied that the following directions I make represent the method of service likely to bring the bankruptcy notice to the attention of Mr Phillips.

Orders

[4]I order:

(a)Personal service of the bankruptcy notice on Mr Phillips is dispensed with.

(b)Service of the bankruptcy notice on Mr Phillips will be deemed to be effective upon the completion of the following two steps:

(i)emailing the bankruptcy notice to Mr Phillips at the email address given at paragraph [1](c)(i) of the  application dated  14 October 2024; and

(ii)sending the text message set out at paragraph [1](c)(ii) of the application dated 14 October 2024 to the cell phone number given in the application.

(c)The documents will be treated as served one working day after the completion of both the above steps.

[5]                 The application is adjourned with leave to the Commissioner to request by memorandum a further order as to substituted service in the event any adjudication application cannot be promptly served (in which event the memorandum should

contain counsel’s confirmation that either Mr Phillips can still not be located, or attaching evidence as to subsequent difficulties of service).

[6]                 The costs of the application are fixed on a 2B basis and are, with disbursements, to be costs in the cause.

[7]                 The bankruptcy notice is extended for a further three month period from the date of its expiry on 26 September 2024.

[8]                 A copy of the sealed order relating to this judgment is to be served with the bankruptcy notice.

Associate Judge Lester

Solicitors:

Inland Revenue Legal Services, Christchurch