Inland Revenue has lodged a claim for $188,000 for unpaid GST and PAYE payments in the liquidation of the company of the former lessee of the Law Courts Hotel in Dunedin.
The Law Courts operation has been taken over by a recently incorporated company, Toby Hotels Ltd, one of whose directors is also co-owner of the Stuart St building, Dunedin businessman Greg Paterson.
Toby Hotels has taken over the employment of all staff and advised the liquidators it now has responsibility for outstanding holiday pay and other remuneration owed to them by the former lessee.
A liquidator for PricewaterhouseCoopers, Malcolm Hollis, said in his first report that IRD had filed a claim for $188,082, including a preferential creditors claim for $122,021.
Law Courts Hotel Ltd was placed in liquidation on February 13, following an application by IRD.
Mr Hollis said Law Courts' director, Leslie Scott, attributed the failure to disruption to business during refurbishments and ''difficult industry trading conditions'', at the time.
In an estimate of assets and liabilities, Mr Hollis had tallied a total shortfall to all creditors of $132,942.
This included $66,922 owed to unsecured creditors, $9224 owed to secured creditors and $56,796 owed to preferential creditors.
Mr Hollis said it was ''not practicable'' yet to set a date for completion of the liquidation.
