Abraham's barrister, Patricia Lane, said the mother wants her son to have a Maori burial in New Zealand in accordance with cultural mores.
She referred to evidence about the spirit of a dead person resting with their ancestors, which could include Pono's grandmother, who died in Australia and was returned to NZ.
Abraham did not want her son to be cremated but returned to the earth.
Needham said the father wanted his son to have a Maori funeral in Sydney before he was cremated, with half of his ashes going to his mother who could take them back to NZ.
This proposal involved "the greatest good for the greatest number", she submitted.
"(Pono) had a life in Australia and he did not necessarily want to go back to New Zealand."
Needham cited evidence from a Maori woman who said it was not taboo to have a person cremated and it was not unknown to happen in Maori culture.
"She says it is almost unknown to have a Maori funeral where there is not a dispute about where people should be buried," she added.
Justice Rothman is expected to hand down his decision within the next few days.
-AAP