[2018] NZEmpC 159 X v The Chief Executive of the Department of Corrections [pdf, 365 KB]
...Liabilities, possibly because it was prepared at an earlier time than the balance sheet. [25] There are cases which have led to either no award, or a reduced award, of costs based on the financial position of the liable party but that approach is not universal. In Tomo v Checkmate Precision Cutting Tools Ltd Judge Inglis (as she then was) said:8 The approach to financial circumstances raises a number of issues, including the extent to which the opposing party’s interests can...