Federal Court of Australia
Federal Court of Australia
JMC Pty Ltd v Commissioner of Taxation (Costs) [2023] FCAFC 95 File number(s): NSD 562 of 2022
Judgment of: BROMWICH, THAWLEY AND HESPE JJ
Date of judgment: 16 June 2023
Catchwords: COSTS – application for indemnity costs under r 25.14(3) of the Federal Court Rules 2011 (Cth) – whether appellant entitled to indemnity costs following rejected offer of compromise in trial proceeding – whether refusal of offer was unreasonable – whether an order inconsistent with r 25.14(3) should be made under r 1.35 – discretion under r 1.35 not exercised
Legislation: Federal Court of Australia Act 1976 (Cth) s 37M Judiciary Act 1903 (Cth) s 64 Superannuation Guarantee (Administration) Act 1992 (Cth) s 63B Federal Court Rules 2011 (Cth) rr 1.35, 25.14 Federal Court Rules 1979 (Cth) r 23.11
Cases cited: Australian Skills Quality Authority v Western Institute of Technology Pty Ltd [2017] FCAFC 183 Commissioner of Taxation v Clark (No 2) [2011] FCAFC 140; 197 FCR 251 Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd [2022] HCA 1; 398 ALR 404 JMC Pty Ltd v Commissioner of Taxation [2023] FCAFC 76 Lodestar Anstalt v Campari America LLC (No 2) [2016] FCAFC 118 State Street Global Advisors Trust Company v Maurice Blackburn Pty Ltd [2022] FCAFC 57; 399 ALR 704 Sydney Equine Coaches Pty Ltd v Gorst [2017] FCAFC 34 ZG Operations Australia Pty Ltd v Jamsek [2022] HCA 2; 398 ALR 603
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