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Commissioner of Inland Revenue v Minh Ngoc Truong Behring [2016] NZDC 11522

Published 14 December 2016

Costs — whether duplicate costs had been incurred when applications were heard together. The applicant sought an order against the respondent having been successful in an application. The issue that arose was that, because two applications were heard and considered together, the costs application has the effect of duplicating costs that might not have otherwise been awarded. The Judge viewed that a just decision was to deduct preparation for short trial and appearance costs ($1170) and the cost of the service fee from the costs sought by the applicant. The respondent was to pay $1400 and $249.75 disbursements on a category 1A basis. Judgment Date: 24 June 2016.

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