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]