Commissioner of Inland Revenue v Sagato Iosefo Aoga Amata Trust

[2012] NZHC 2026

IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY

CIV-2012-404-003795 [2012] NZHC 2026

IN THE MATTER OF     the Charitable Trusts Act 1957 and of the

Companies Act 1993

BETWEEN  THE COMMISSIONER OF INLAND REVENUE

Plaintiff

ANDSAGATO IOSEFO AOGA AMATA TRUST

Defendant

Hearing:         13 August 2012

Counsel:         M F Nelson for the Plaintiff

No Appearance of or for the Respondent

Judgment:      13 August 2012

(ORAL) JUDGMENT OF DUFFY J

Solicitors:    Inland Revenue Department (Legal and Technical Services) P O Box 76198

Manukau 2241 for the Plaintiff

COMMISSIONER OF INLAND REVENUE v SAGATO IOSEFO AOGA AMATA TRUST HC AK CIV-2012-

404-003795 [13 August 2012]

[1]      The defendant is a charitable trust incorporated under the Charitable Trusts Act  1957.    The  plaintiff,  who  is  the  Commissioner  of  Inland  Revenue  having statutory responsibility for the collection of taxes in New Zealand, claims that the defendant is indebted to him for the total sum of $194,154.78, being an assessed amount of tax remaining outstanding, including penalties and interest.

[2]      The plaintiff has filed an affidavit verifying that the allegations of debt made in the statement of claim are true and correct.  Those statements are to the effect that there are no outstanding objections or challenges in relation to the assessment of the debt; that on 1 May 2012, the defendant was served in accordance with orders for service  made  by this  Court  with  a  statutory demand,  pursuant  to  s  289  of  the Companies Act 1993, by Linda Ann Moss demanding payment of a sum then due, being $175,658.56.

[3]      The defendant has not paid the plaintiff the debt or any part thereof that is presently due.  Nor has the defendant sought to secure or compound such debt for the plaintiff to its reasonable satisfaction before the expiration of the s 289 statutory demand.   The defendant’s failure to pay or seek to secure or compound the debt sought in the statutory demand evidences it being insolvent and unable to pay its debts.  In such circumstances, I find that it is just and equitable that the defendant be put into liquidation, and I order accordingly.

[4]      The time of the making of the order is 10.10 am. [5]   I appoint the Official Assignee as liquidator.

[6]      Costs are awarded to the plaintiff on a category 2B basis.  They come to the sum of $2,786.  The plaintiff is also entitled to disbursements of $1,110.61, making total costs and disbursements $3,896.61.

Duffy J