19 Dec 2013
COMMISSIONER OF INLAND REVENUE v HAYES liquidator of Hamilton [2013] NZHC 3493
- Citation
- [2013] NZHC 3493
- Court
- High Court
Rule 14.13 did not apply because the plaintiff's cause of action under s 301 could not have been brought in the District Court; therefore costs were allowed on the High Court basis, preparation time was fixed at the Schedule 3 allowance of 1.5 days, and service disbursements were reduced from $855.60 to a reasonable $500.