Mortimer v Commissioner of Inland Revenue

[2025] NZHC 2572

IN THE HIGH COURT OF NEW ZEALAND CHRISTCHURCH REGISTRY

I TE KŌTI MATUA O AOTEAROA ŌTAUTAHI ROHE

CIV-2025-409-368

[2025] NZHC 2572

IN THE MATTER

of the Insolvency Act 2006

AND

IN THE MATTER

of an application to discharge the bankruptcy of Jayne Marie Mortimer

BETWEEN

JAYNE MARIE MORTIMER

Judgment Debtor/Applicant

AND

AND

THE COMMISSIONER OF INLAND REVENUE

First Respondent

THE OFFICIAL ASSIGNEE

Second Respondent

Hearing:

4 September 2025

Appearances:

C Mo for Judgment Debtor/Applicant D Lotz for First Respondent

No appearance for Second Respondent

Judgment:

5 September 2025

JUDGMENT OF ASSOCIATE JUDGE LESTER

J MORTIMER v THE COMMISSIONER OF INLAND REVENUE [2025] NZHC 2572 [5 September 2025]

[1]Mrs Mortimer applies to have her bankruptcy discharged.

[2]        Mrs Mortimer was adjudicated bankrupt on 4 May 2017 by the Commissioner of Inland Revenue (the Commissioner).

[3]        Mrs Mortimer deposes that he had assumed her time in bankruptcy would start to run automatically from 4 May 2017. Mrs Mortimer did not complete her Statement of Affairs meaning that pursuant to s 290(1) of the Insolvency Act 2006 (the Act), Mrs Mortimer remains in bankruptcy as the three year period of bankruptcy runs from the filing of a bankrupt’s Statement of Affairs.

[4]        Mrs Mortimer lodged a Statement of Affairs on 18 March 2025, meaning she will only become eligible for automatic discharge on 18 March 2028, hence she seeks to be discharged from bankruptcy under s 294(1) of the Act.

[5]        The Official Assignee has filed a report in respect of Mrs Mortimer, recording his creditors were relatively modest and save in respect of Mrs Mortimer’s failure to file a Statement of Affairs, despite being chased up by the Official Assignee, the Official Assignee concludes there is nothing untoward to report in relation to the conduct of Mrs Mortimer.

[6]The Official Assignee has no objection to the discharge.

[7]        The application has been advertised albeit just short of 20 working days prior to the call of the application on 4 September 2025, required by r 24.37 of the High Court Rules 2016. I abridge time in respect of that 20-working day period.

[8]        There is no point leaving Mrs Mortimer in bankruptcy. She has already been bankrupt for over eight years. It is appropriate that the state of affairs be brought to an end particularly when the Official Assignee sees no point it continuing.

[9]        Accordingly, in respect of Mrs Mortimer, I make an order in terms of paragraph 1.1 of each of her application.

Associate Judge Lester

Solicitors:

Saunders & Co, Christchurch

Inland Revenue Department, Christchurch Official Assignee, Christchurch