MICHAEL ROBERT GARNHAM AND THE COMMISSIONER OF INLAND REVENUE

[2024] NZHC 3780

IN THE HIGH COURT OF NEW ZEALAND WELLINGTON REGISTRY

I TE KŌTI MATUA O AOTEAROA TE WHANGANUI-A-TARA ROHE

CIV-2024-485-000221

[2024] NZHC 3780

UNDER

the Judicial Review Procedure Act 2016

IN THE MATTER OF

an application for judicial review

BETWEEN

MICHAEL ROBERT GARNHAM

Applicant

AND

THE COMMISSIONER OF INLAND REVENUE

Respondent

On the papers:
Counsel:	K I S Naik-Leong for Respondent
Judgment:	11 December 2024

JUDGMENT OF GRAU J

[Costs]

[1]        Mr Garnham, the applicant, discontinued these proceedings against the Commissioner of Inland Revenue. As a result, the Commissioner is entitled to costs in accordance to r 15.23 of the High Court Rules 2016.

[2]       Mr Garnham accepts the costs liability as set out in the Commissioner’s costs table annexed to his memorandum of 3 October 2024. Orders are made accordingly.

Grau J

Solicitors:

Crown Law, Wellington

GARNHAM v THE COMMISSIONER OF INLAND REVENUE (COSTS) [2024] NZHC 3780 [11 December 2024]