31 Mar 2021
THE COMMISSIONER OF INLAND REVENUE v THE POP-UP GLOBE FOUNDATION LIMITED [2021] NZHC 718
- Citation
- [2021] NZHC 718
- Court
- High Court
The shareholder's resolution of 3 March 2021 was valid under s 241AA(2)(a); the Commissioner's challenge raised a live issue but failed; accordingly costs follow the event and the appropriate analogy for assessing the shareholder's steps is Step 23 of Schedule 3, resulting in Category 2 costs for one day at $2,390 plus the filing fee of $93.50.