Application to set aside judgment — District Courts Rules 2014, r 15.10 — Tax Administration Act 1994, s 6 — TRA No 95/086 (1996) 17 NZTC 7. The defendant attempted to have a judgment set aside under r 15.10 which was obtained against him for the sum of $137,303.10 in respect of GST, late penalties and interest. The defendant did not have a defence to the plaintiff's claim but alleged unfairness, citing s 6 of the Tax Administration Act. The Judge noted firstly that this submission was an attempt by the defendant to seek judicial review of an administrative action, which is outside the jurisdiction of the District Court, but that regardless, the argument lacked merit. A lay person's idea of "fairness" does not necessarily align with obligations under tax law ("TRA No 95/086"). Judgment Date: 25 October 2016.