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Tax Administration Act 1994

Recoveries - General

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

You could also call this:

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

Illustration for Tax Administration Act 1994

If you are being taken to the District Court for not paying tax and you are not in New Zealand, the court can still serve you with a notice of claim. This can be done by delivering a copy of the notice to you in a way described in section 14F(2), but only if a District Court Judge agrees. You would need to be unable to be found after a reasonable search for this to happen.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357424.

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Part 10Recoveries
General

159Procedure in District Court where defendant absent from New Zealand

  1. In an action in the District Court for the recovery of tax, if the defendant is absent from New Zealand or cannot after reasonable inquiry be found, service of the notice of claim may, with the leave of a District Court Judge, be effected by delivery of a duplicate or sealed copy of the notice of claim to the defendant in a way described in section 14F(2).

Compare
  • 1976 No 65 s 402
Notes
  • Section 159: amended, on , by section 261 of the District Court Act 2016 (2016 No 49).
  • Section 159: amended, on , by section 173 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
  • Section 159: amended, on , by section 187 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).