Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Shord v Commissioner of Taxation (No 2) [2018] FCAFC 27 Appeal from: Shord v Commissioner of Taxation [2016] FCA 761
File number(s): WAD 332 of 2016
Judge(s): SIOPIS, LOGAN AND WHITE JJ
Date of judgment: 22 February 2018
Catchwords: COSTS - appeal – two grounds of appeal – each party was successful on one ground of appeal – the appellant was successful on an argument raised in a late amendment to the grounds of appeal – whether each party should bear their own costs.
Legislation: Income Tax Assessment Act 1936 (Cth) s 23AG(7)
Cases cited: Australian Postal Corporation v Botany Municipal Council (1989) 69 LGRA 86 CHF16 v Minister for Immigration and Border Protection (No 2) [2017] FCAFC 215 R v Australian Broadcasting Tribunal; Ex parte Hardiman (1980) 144 CLR 13
Date of hearing: Determined on the papers.
Date of last submissions: 11 January 2018
Registry: Western Australia
Division: General Division
National Practice Area: Taxation
Category: Catchwords
Number of paragraphs: 33
Counsel for the Appellant: Mr JW Fickling
Solicitor for the Appellant: Hayes Poli Legal
Counsel for the First Respondent: Ms F Vernon
Solicitor for the First Respondent: Minter Ellison
Counsel for the Second Respondent: The Second Respondent did not appear.
ORDERS WAD 332 of 2016
BETWEEN: MICHAEL SHORD Appellant
AND: COMMISSIONER OF TAXATION First Respondent
ADMINISTRATIVE APPEALS TRIBUNAL Second Respondent
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