Auckland cafe Luna All Day racks up alleged $620,000 tax bill

Auckland-based Asian-fusion French bakery Luna All Day racked up an alleged tax bill of more than $620,000 before being tipped into liquidation, documents show.

The bakery, which operated two eateries in the main streets of Takapuna and Newmarket, was put into liquidation by shareholders on March 9.

However, Inland Revenue had also been pursuing the company, incorporated as Luna Bakehouse Limited, filing a High Court application for its liquidation on February 3.

A first report released by liquidators Adam Botterill and Damien Grant of insolvency firm Waterstone said the company owed more than $800,000 to creditors.

The bulk of that, about $624,000, was owing to Inland Revenue, the liquidators said.

“Poor trading conditions meant the company could not meet its debts as they fell due,” the liquidators said in their report.

“A creditor had also issued a statutory demand and applied to place the company into liquidation prior to our appointment, and these proceedings were active at the time of our appointment.”

The liquidators said the business had been sold prior to the liquidation, and that sale was being reviewed.

No creditor claims had been registered before their initial report was released, but the liquidators said the amounts owing were based on their initial review of the company’s documentation and discussions with the director.

The report said there were 10 known secured creditors or interests listed on the Personal Property Securities Register (PPSR), including Inland Revenue, Heartland Bank and lender Bizcap NZ.

Luna All Day was renowned for its pastries and desserts, including its signature ube cake, mochi cookies and bingsu (shaved ice dessert).

The bakery was recently rebranded from Luna Bakehouse.

Thi Linh Dan Nguyen and Mohammed Farhan Waniya are the company’s joint directors and shareholders, according to the Companies Office.

Nguyen and Waniya also operated another company, FNM Ltd, trading as Luna Cafe and Eatery, which was put into liquidation by Inland Revenue in February.

Luna Cafe and Eatery operated in Auckland’s CBD.

The first liquidator’s report for FNM Limited is expected on March 31.

Several high-profile hospitality businesses have closed over the past couple of years amid cost pressures.

Last year, Auckland cafe Rupa’s closed after 70 years, as did Kind, which was famed for being one of Dame Jacinda Ardern’s favourite Auckland cafes.

The New Zealand franchise of Butlers Chocolate Cafe also closed its five stores following a “prolonged period of economic challenges” after Covid-19.

Popular Palmerston North eatery Cafe Cuba went into liquidation in August with a tax bill of more than $1.5 million.

According to Centrix data, the hospitality sector accounted for the second-highest number of liquidations in the 12 months to January 2026, with 382.