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References

Full source list for A customer hasn't paid me. What are my actual options?

Disputes & escalation·Decision

Six numbered references for /wayfinder/refs/chasing-unpaid-invoices:

1. Disputes Tribunal jurisdictional increase: the Disputes Tribunal Amendment Act 2025 came into force on 24 January 2026, increasing the maximum claim value from $30,000 to $60,000. The filing fee structure is tiered by claim size: $61 for claims under $2,000; $121 for $2,000–$4,999; $243 for $5,000–$30,000; $468 for $30,001–$60,000. Lawyers cannot represent parties at Tribunal hearings; the Tribunal makes decisions with regard to the law but is not bound to give effect to strict legal rights or obligations.

  • Disputes Tribunal Act 1988 (as amended) — legislation.govt.nz
  • Disputes Tribunal Amendment Act 2025 — legislation.govt.nz
  • Disputes Tribunal of New Zealand — disputestribunal.govt.nz

2. Statutory demand procedure: section 289 of the Companies Act 1993 allows a creditor to serve a statutory demand on a debtor company for an undisputed debt of $1,000 or more. The company has 15 working days to pay or enter an arrangement, and 10 working days to apply to the court to set the demand aside (section 290). Failure to do either raises a presumption that the company is unable to pay its debts (section 287), grounding a liquidation application under section 241. A statutory demand served on a genuinely disputed debt can be set aside, with costs awarded against the creditor.

  • Companies Act 1993 sections 287–290 — legislation.govt.nz
  • Companies Act 1993 section 241 (liquidation) — legislation.govt.nz

3. Bad debt write-off and GST: section 26 of the Goods and Services Tax Act 1985 allows a registered person to claim a deduction for GST charged on a supply that becomes a bad debt. The debt must be commercially written off in the registered person's books (i.e., a genuine commercial decision based on evidence of unrecoverability, not just an accounting entry). If the debt is later recovered, the GST previously claimed back becomes payable again.

  • Goods and Services Tax Act 1985 section 26 — legislation.govt.nz
  • Income Tax Act 2007 (bad debt deduction provisions) — legislation.govt.nz

4. Tribunal enforcement: Disputes Tribunal orders are enforceable through the District Court. If the losing party doesn't comply with an order voluntarily, the winning party can register the order with the District Court and pursue enforcement options (charging order, attachment order, distress warrant) through that court's processes. Enforcement adds time and cost; not all Tribunal wins translate to actual recovery.

  • Disputes Tribunal Act 1988 sections 47-50 — legislation.govt.nz

5. Filing fee structure (Disputes Tribunal Forms & fees page, verified 28 May 2026): $61 for claims under $2,000; $121 for $2,000–$4,999; $243 for $5,000–$30,000; $468 for $30,001–$60,000. The $468 tier was introduced alongside the jurisdictional increase to $60,000. Fees may be reviewed periodically; the Disputes Tribunal site carries current rates.

  • Disputes Tribunal Rules 1989 (as amended) — legislation.govt.nz

6. Tribunal decision archive: the Disputes Tribunal publishes a searchable database of decisions at disputestribunal.govt.nz/decisions, useful for understanding how the Tribunal handles particular kinds of dispute. Decisions are anonymised but include the decision-making rationale.

  • Disputes Tribunal of New Zealand — Decisions database