Registrar of IAA v Ryan - [2019] NZIACDT 75 (7 November 2019) [pdf, 361 KB]
...from the clients’ offices. [19] On 9 May 2016, Mr Kerr sent an email to the immigration officer forwarding a formal organisation chart and (verbatim) “last years Financials”. He advised they were still completing the March 2016 financial statements. No financial statements have been sent to the Tribunal. [20] The organisation chart (dated April 2016) showed that the chair of BITE Consulting was Mr ZZ (said to have a law degree). Underneath him was the Asia Pacific ope...