Having re-read your original post, if I understand correctly, the 2.7 Ohm R1+R2 is just for 1 light in the garage, with 2 way switching (switches at front and back of garage, I assume). I which case, it appears somewhat high. You know what cable size you have used, and can estimate the length to the nearest metre, including the additional 2-way switching length - you can use table F6 in the On Site Guide to estimate the R1+R2 (last column of table, Volts Drop, is in fact resistance in milliOhm/metre).
If this is for an assessment, I'd be surprised if the assessor did not query a Ze of 145 Ohm, I wouldn't be happy with a value that high. You could put in a decent earth rod (not a 1 metre long 3/8 twig, but something more substantial and longer). Or you could take note of some of the other posts suggesting you do this differently.
If this is for an assessment, I'd be surprised if the assessor did not query a Ze of 145 Ohm, I wouldn't be happy with a value that high. You could put in a decent earth rod (not a 1 metre long 3/8 twig, but something more substantial and longer). Or you could take note of some of the other posts suggesting you do this differently.