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Commissioner of Inland Revenue v Tolani Autagavaia [2017] NZFC 1369

Published 03 November 2017

Recall of decision — Warrant to Seize Property — whether the decision was reviewable — inherent jurisdiction — District Court Rules 2014, r2 11.9 and 19.47 — Family Court Rules 2002, r 24 — Child Support Act 1991, s 183 — Leigh v Commissioner of Inland Revenue [2015] NZHC 2962. The Commissioner of Inland Revenue sought to have a decision reviewed on the basis that the application should proceed without notice or be refused, rather than proceed on notice as had initially been ordered. The court found that the decision was reviewable having regard to the District Court Rules, and with reference to the inherent jurisdiction to revisit a decision in exceptional circumstances where required by the interests of justice, particularly in matters of public interest which are not specifically dealt with under the District Court Rules, the Family Court Rules or the Child Support Act. The court further found that the Warrant to Seize Property was akin to the enforcement of a judgment, and that having regard to the evidence before the court, the warrant should be issued. The court issued the Warrant against the respondent being satisfied that the respondent was a liable parent who, having been informed of his liability and child support arrears, had failed to pay those arrears. Judgment Date: 27 February 2017. * * * Note: Names have been changed to comply with legal requirements * * *