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Tax Administration Act 1994

Recoveries - General

158: Procedure in High Court where defendant absent from New Zealand

You could also call this:

"What happens in the High Court if someone owes tax and is not in New Zealand"

Illustration for Tax Administration Act 1994

If you are taking someone to the High Court to get back tax they owe, and they are not in New Zealand, the Court can let you serve them with court papers outside of New Zealand. The Court can also let you proceed with the case without serving them the papers, following the Court's rules. You do not need to give any security to the Commissioner if this happens.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357423.

Topics:
Money and consumer rights > TaxesCrime and justice > Courts and legal help
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"What happens if you don't follow the rules about taking money from payments"

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159: Procedure in District Court where defendant absent from New Zealand, or

"What happens in court if you're not in New Zealand and owe tax"

Part 10Recoveries
General

158Procedure in High Court where defendant absent from New Zealand

  1. In any action in the High Court for the recovery of tax from a defendant absent from New Zealand the High Court may grant leave to serve the writ out of New Zealand, or to proceed without service in the same manner as may be provided in other cases by the rules of the High Court for the time being in force, save that no security shall be required from the Commissioner.

Compare
  • 1976 No 65 s 401