Federal Court of Australia
Federal Court of Australia
Bblood Enterprises Pty Ltd v Commissioner of Taxation [2023] FCAFC 114 Appeal from: BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112
File number: VID 613 of 2022
Judgment of: MOSHINSKY, COLVIN AND HESPE JJ
Date of judgment: 21 July 2023
Catchwords: PRACTICE AND PROCEDURE – costs – where two taxation proceedings were heard together at first instance and on appeal – where the Commissioner was successful in both proceedings at first instance – where the taxpayer appealed and was unsuccessful in the first appeal but successful in the second appeal on a procedural issue that occupied relatively little time – appropriate costs order – held: the Commissioner pay 20 per cent of the taxpayer's costs of the second appeal and the relevant proceeding at first instance
Legislation: Income Tax Assessment Act 1936 (Cth), s 100A
Cases cited: Caffitaly System S.P.A. v One Collective Group Pty Ltd (No 2) [2021] FCAFC 164 Sandvik Intellectual Property AB v Quarry Mining & Construction Equipment Pty Ltd (No 2) [2017] FCAFC 158
Division: General Division
Registry: Victoria
National Practice Area: Taxation
Number of paragraphs: 13
Date of last submissions: 23 June 2023
Date of hearing: Determined on the papers
Counsel for the Appellant: Mr NJ Young KC with Mr A de Wijn and Mr D Lewis
Solicitor for the Appellant: Maddocks
Counsel for the Respondent: Ms HM Symon KC with Ms ML Baker SC and Mr JD Phillips
Solicitor for the Respondent: Australian Government Solicitor
ORDERS VID 613 of 2022
BETWEEN: BBLOOD ENTERPRISES PTY LTD Appellant
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