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Rules of Practice 1994 (S.R. 1994, No. 229)
Requested:  25 Jun 2017
Consolidated as at:  17 Mar 2006

85. Fee for work done

(1) A practitioner may charge a reasonable fee for work done, whether or not a matter is completed.
(2) In determining the fee, a practitioner may take into account any of the following matters:

(a) the nature of the matter; and

(b) the consideration; and

(c) the time taken; and

(d) the responsibility involved on the part of the practitioner; and

(e) the complexity or the difficulty of the matter and questions raised; and

(f) the skill, work and specialized knowledge of the practitioner; and

(g) the number and importance of the documents prepared or perused; and

(h) the place where, and the circumstances in which, the business or part of the business is transacted; and

(i) the importance of the matter to the client; and

(j) the effect of the matter on any other business of the practitioner; and

(k) the amount of research and consideration of questions of law and fact required; and

(l) any other matter which the taxing officer considers proper to take into account.

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CURRENT VIEW: 31 Dec 1994 - 1 Oct 2016