This assignment focuses on calculating legal costs associated with a civil dispute involving Wonder and Waikato. It itemizes expenses for different stages of the case, including discovery, conferences, and hearings, using a daily rate of $2,230. The document further examines the criteria outlined in section 5 of the ITA 2007 regarding cost awards, highlighting the court's discretion in determining just and reasonable costs. A case study involving R v Hugel reinforces the court's flexibility in considering relevant circumstances when deciding on cost allocation.