3 May 2011
G J LUPTON V THE COMMISSIONER OF INLAND REVENUE DEPARTMENT HC WN CIV 2008-485-2460
- Citation
- openlaw-f5fc6c0c_1a1b_4b5f_93ca_7bf132a26258.pdf
- Court
- High Court
Court accepted parties' agreement that Commissioner pay 85% of plaintiff's pre-30 June 2010 costs and found the Commissioner entitled to reduced costs for the contested post-June 2010 period (10% reduction), produced a set-off calculation resulting in a net liability of $8,593.82 in favour of the Commissioner, but because the plaintiff was legally aided and evidence showed impecuniosity the Court, despite concluding there were facts amounting to exceptional circumstances, made no order as to costs.