New Zealand Case Law: Decisions & Judgments

Topic

Gst on disbursements

Legal area

Court

18 Jul 2019

WIRI WHOLESALE TIMBER LTD v PARKES [2019] NZHC 1685

Citation

[2019] NZHC 1685
Court

High Court

The proceedings were Category 2 (average complexity). The first adjudication proceeding warranted 2B scale allowances; the second, though of the same complexity, warranted reduced time (2A allowance for the filing step) because of substantial duplication. Bankruptcy notice filing was allowed at 2B in each proceeding. Appearance costs were allowed as a single 2B award split equally between proceedings. GST was excluded from disbursements because the creditor did not prove non-registration for GST. Service fees claimed were allowed per proceeding.
12 Apr 2019

HERD v HAINES [2019] NZHC 795

Citation

[2019] NZHC 795
Court

High Court

Judgment is entered for the plaintiffs for the sums sought in the plaintiffs' memorandum (with a correction to the AUD figure as calculated by the Court); costs are awarded to the plaintiffs on a category 2B basis, no uplift for failure to accept settlement offers, allowance made for second counsel and for expert fees proving Vanuatu law, and GST is not deductible where plaintiffs are not GST-registered.
4 Feb 2019

STRATHBOSS KIWIFRUIT LIMITED v ATTORNEY-GENERAL [2019] NZHC 62

Citation

[2019] NZHC 62
Court

High Court

Costs for stage one are awarded to the plaintiffs largely as claimed with adjustments: costs need not be deferred pending appeal; no global 30% reduction because plaintiffs' partial failures did not substantially increase the defendant's costs; increased time allowances were justified for specified steps (discovery, briefs, trial preparation, particulars) within quantified limits; certification limited to three counsel and specific interlocutory hearings; expert fees were reasonable and allowed in full; committee travel disbursement disallowed; alcoholic beverages excluded; GST on disbursemen…
29 Nov 2018

L&M COAL HOLDINGS LTD v BATHURST RESOURCES LTD [2018] NZHC 3121

Citation

[2018] NZHC 3121
Court

High Court

The Court quantified costs in favour of L&M at $109,052 after reducing the otherwise appropriate scale award by 20% to reflect the unsuccessful alternative claim and allowing an interlocutory offset of $7,636 to Bathurst; the Court allowed specific disbursements subject to caps (capped Mr Duncan's expert fees at $100,000), limited recoverable accommodation to $425 per night and limited long‑haul business class travel recovery to 30% of actual business fares; GST on disbursements recoverable only if claimant is not GST registered.
4 Jul 2018

MOTAIREHE WHANGA TE URI O RANGIHOKAIA KO NGĀTIWAI KI AOTEA INCORPORATED v NICOLA MACDONALD AND KRIS MACDONALD AS TRUSTEES OF THE NGĀTI REHUA – NGĀTIWAI KI AOTEA TRUST BOARD [2018] NZHC 1630

Citation

[2018] NZHC 1630
Court

High Court

Defendants are entitled to costs on the 2B scale in the sum claimed ($20,962) and disbursements are to be reduced to the GST-exclusive sum of $669.57 on the assumptions made, resulting in a total award of $21,631.57 to be paid by the plaintiff to the defendants.
23 Dec 2015

TORBAY HOLDINGS LTD & Anor v NAPIER & Ors [2015] NZHC 3374

Citation

[2015] NZHC 3374
Court

High Court

Court awarded costs to the plaintiffs: scale costs on a 2B basis except step 33 (preparation for hearing) uplifted to 2C with eight days allocation; allowed costs for amended statement of claim (two days), s130 notice (0.8 days) and one day for constructive trust submissions; certified second counsel; accepted specified disbursements (filing fee $1,549.20; service $103.50; transport $220; photocopying/binding $4,388.56; Deloitte fees minus GST; 60% of Stroud & Associates fees minus GST) and disallowed a $2,000 general office charge and an unexplained delivery cost; awarded interest at 5% from…
14 Sept 2006

WALLACE CORPORATION LTD V INTERNATIONAL MARKETING CORP LTD HC AK CIV 2003-404-7227

Citation

openlaw-2aa52071_f0a9_4f2b_86e5_da511390bddd.pdf
Court

High Court

WCL failed to prove either pleaded cause of action; the relationship was a marketing agreement obliging IMC to market competently but not to eliminate market risk or maintain forward sold positions; IMC therefore succeeded and is entitled to costs on the 2B scale (including limited second counsel costs), indemnity costs for WCL's meritless summary judgment application, recovery of necessary expert and certain discovery costs subject to limitations, and only GST-exclusive disbursements; specific challenged disbursements were disallowed or reduced.

New Zealand Case Law

WIRI WHOLESALE TIMBER LTD v PARKES [2019] NZHC 1685

HERD v HAINES [2019] NZHC 795

STRATHBOSS KIWIFRUIT LIMITED v ATTORNEY-GENERAL [2019] NZHC 62

L&M COAL HOLDINGS LTD v BATHURST RESOURCES LTD [2018] NZHC 3121

MOTAIREHE WHANGA TE URI O RANGIHOKAIA KO NGĀTIWAI KI AOTEA INCORPORATED v NICOLA MACDONALD AND KRIS MACDONALD AS TRUSTEES OF THE NGĀTI REHUA – NGĀTIWAI KI AOTEA TRUST BOARD [2018] NZHC 1630

TORBAY HOLDINGS LTD & Anor v NAPIER & Ors [2015] NZHC 3374

WALLACE CORPORATION LTD V INTERNATIONAL MARKETING CORP LTD HC AK CIV 2003-404-7227