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Commissioner of Inland Revenue v Mathias Behring [2016] NZDC 11459

Published 14 December 2016

Application for costs — actual costs — reasonable daily rate — District Court Rules 2014, part 14. The respondent was ordered to pay costs of $3,186 to the applicant and $336.25 in disbursements. Following failure to reach agreement on costs after the applicant's successful application, the applicant sought an order for costs. The amount was disputed by the respondent. The Judge found the applicant was entitled to the costs and disbursements sought on a category 1A basis. However, it was noted that the respondent's arguments had merit in relation to potential duplication of part of the costs and that this issue would be determined in a separate decision. Judgment Date: 24 June 2016.

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