[2021] NZIACDT - 12 EM v Yong (3 June 2021) [pdf, 164 KB]
...8,100.42 ($A 2,575, plus 6% tax) was issued by Kitson on 11 April 2019 and was paid on the same day. [10] The assessment was arranged by Kitson’s unqualified staff, Mr P and Ms U (Ms U). The client dealt only with them. There were over 30 emails and seven ‘WhatsApp’ 3 messages between the client and the staff, many of which were copied to Mr Yong. But there were no replies from him. Nor did he make any file notes recording any interaction between him and the client....