Thomas v Commissioner of Taxation (No 2) [2017] FCAFC 144

FEDERAL COURT OF AUSTRALIA

Thomas v Commissioner of Taxation (No 2) [2017] FCAFC 144 Appeal from: Thomas v Commissioner of Taxation [2015] FCA 968 Thomas v Commissioner of Taxation [2015] FCA 1339

File numbers: QUD 72 of 2016 QUD 79 of 2016 QUD 80 of 2016

Judges: DOWSETT, PERRAM & PAGONE JJ

Date of judgment: 18 September 2017

Catchwords: COSTS – applications for indemnity costs – offers to compromise – where parties failed to notify Court prior to judgment being reserved that alternative costs orders might be sought – consideration of relevant costs principles

Legislation: Acts Interpretation Act 1901 (Cth) s 15AC Federal Court of Australia Act 1976 (Cth) s 59(4) Income Tax Assessment Act 1936 (Cth) ss 95, 99A Legislation Act 2003 (Cth) s 13 Federal Court Rules 1979 (Cth) (repealed) Order 23 Rule 11(4) Federal Court Rules 2011 (Cth) Part 25, rr 25.14(1), 25.14(2), 25.14(3)

Cases cited: ACCC v Daniels Corporation Pty Ltd [2001] FCA 936 Austin Nichols and Company Inc v Lodestar Anstalt (No 2) [2012] FCAFC 72; (2012) 202 FCR 506 Hanave Pty Ltd v LFOT Pty Ltd [1999] FCA 572 Harding v Deputy Commissioner of Taxation [2008] FCA 1516; (2008) 172 FCR 469 Hewlett Packard Pty Ltd v GE Capital Finance Pty Ltd [2003] FCAFC 278 Kable v New South Wales (No 2) [2012] NSWCA 361 Poole v Australian Pacific Touring Pty Ltd [2017] FCA 424 Preston Erection Pty Limited v Speedy Gantry Hire Pty Limited [1999] FCA 122 Shahid v Australasian College of Dermatologists (No 2) [2008] FCAFC 98 Siminton v Australian Prudential Regulation Authority (No 2) [2008] FCAFC 113 Thomas v Commissioner of Taxation [2017] FCAFC 57 Tristar Steering and Suspension Australia Ltd v Industrial Relations Commission of New South Wales (No 2) [2007] FCAFC 95; (2007) 159 FCR 274 Westpac Banking Corporation v Wittenberg (No 3) [2016] FCAFC 51