Application to set aside judgment — default judgment — tax assessment — Tax Administration Act 1994, s 109 — District Court Rules 2014, r 15.10 — Paterson v Wellington Free Kindergarten Association Inc [1966] NZLR 975. The applicant sought to have a default judgment against him (which found him liable for $244,380.21 in unpaid tax plus costs and disbursements) set aside on the grounds that the judgment was entered in his absence; he had not been made aware of the hearing date; he intended to appear and had been denied the right to plead his case; it was a breach of natural justice. The applicant's lawyer had initially appeared for the applicant due to illness and a final adjournment had been granted. At the subsequent hearing the applicant and his lawyer failed to appear, at which point the defence was struck out pursuant to s 109 of the Tax Administration Act as it had no possible chance of success. Judgment was entered against the applicant. The Judge concluded there was no breach of natural justice and declined the application to set aside the judgment. Judgment Date: 15 July 2020.