FEDERAL COURT OF AUSTRALIA Ellison v Sandini Pty Ltd (No. 2) [2018] FCAFC 67 Appeal from: Sandini Pty Ltd v Commissioner of Taxation [2017] FCA 287 Sandini Pty Ltd v Commissioner of Taxation (No 2) [2017] FCA 905 File number(s): WAD 172 of 2017 WAD 173 of 2017 Judge(s): SIOPIS, LOGAN AND JAGOT JJ Date of judgment: 3 May 2018 Catchwords: PRACTICE AND PROCEDURE – submissions after the initial judgment as to costs – apportionment as to costs. Date of hearing: Determined on the papers Date of last submissions: 27 April 2018 Registry: Western Australia Division: General Division National Practice Area: Taxation Category: Catchwords Number of paragraphs: 1 Counsel for Ms Ellison: Mr S Owen-Conway QC Solicitor for Ms Ellison: Park Legal Solutions Counsel for the Commissioner of Taxation: Mr J Hmelnitsky SC with Mr D Hume Solicitor for the Commissioner of Taxation: Australian Government Solicitor Counsel for Sandini Pty Ltd: Mr F D O'Loughlin Solicitor for Sandini Pty Ltd: Jackson McDonald Table of Corrections 9 May 2018 "Counsel for Sandini Pty Ltd: Mr S H P Steward QC with Mr F D O'Loughlin", has been replaced with: "Counsel for Sandini Pty Ltd: Mr F D O'Loughlin". ORDERS WAD 172 of 2017 BETWEEN: DEBBIE MAREE ELLISON First Appellant WAVEFRONT ASSET PTY LTD (ACN 139 479 968) ATF THE FELSTEAD FAMILY TRUST Second Appellant AND: SANDINI PTY LTD (ACN 008 921 417) ATF THE KARRATHA RIGGING UNIT TRUST First Respondent WABELO PTY LTD (ACN 008 921 426) ATF THE ELLISON FAMILY TRUST Second Respondent CHRISTOPHER JAMES ELLISON (and others named in the Schedule) Third Respondent WAD 173 of 2017 BETWEEN: COMMISSIONER OF TAXATION First Appellant AND: SANDINI PTY LTD (ACN 008 921 417) ATF THE KARRATHA RIGGING UNIT TRUST First Respondent WABELO PTY LTD (ACN 008 921 426) ATF THE ELLISON FAMILY TRUST Second Respondent CHRISTOPHER JAMES ELLISON (and others named in the Schedule) Third Respondent JUDGES: SIOPIS, LOGAN AND JAGOT JJ DATE OF ORDER: 3 MAY 2018 THE COURT ORDERS THAT: 1. The first to fourth respondents in WAD 173 of 2017 (the Sandini parties) pay the costs of the appeals of the Commissioner of Taxation as agreed or taxed. 2. The Sandini parties pay eighty per cent (80%) of the costs of the appeals of Debbie Maree Ellison and Wavefront Asset Pty Ltd (ACN 139 479 968) ATF The Felstead Family Trust (the Wavefront parties). 3. Order 1 of the orders made on 7 August 2017 be set aside. 4. In lieu of order 1, the Sandini parties pay the costs of the Commissioner of Taxation and eighty per cent (80%) of the costs of the Wavefront parties in the proceedings below, as agreed or taxed. 5. No order as to costs between the Commissioner of Taxation and the Wavefront parties in the appeals or the proceedings below. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011. REASONS FOR JUDGMENT THE COURT: 1 Having regard to the degree of forensic success and failure in respect of the issues which arose for determination on the appeal and the ultimate outcome, the Court considers that, as between the Sandini parties and the Wavefront parties, there ought to be an apportionment of costs both in respect of the appeal and the proceedings below. I certify that the preceding one (1) numbered paragraph is a true copy of the Reasons for Judgment herein of the Honourable Justices Siopis, Logan and Jagot. Associate: Dated: 3 May 2018 SCHEDULE OF PARTIES WAD 172 of 2017 Respondents Fourth Respondent: ELLISON (WA) PTY LTD (ACN 135 966 773) Fifth Respondent: COMMISSIONER OF TAXATION WAD 173 of 2017 Respondents Fourth Respondent: ELLISON (WA) PTY LTD (ACN 135 966 773) Fifth Respondent: DEBBIE MAREE ELLISON Sixth Respondent: WAVEFRONT ASSET PTY LTD (ACN 139 479 968) ATF THE FELSTEAD FAMILY TRUST