Smith, Anthony Stevens v Deputy Commissioner of Taxation & Ors [1997] FCA 945

FEDERAL COURT OF AUSTRALIA COSTS - offer made by applicant pursuant to O 23 - judgment for sum greater than offer - applicant seeks indemnity costs pursuant to O 23 r 11(4) - onus on respondent to establish why indemnity costs should not be ordered - fact that applicant a liquidator of a company does not involve special or different considerations- no sufficient reason put forward not to order indemnity costs. COSTS - indemnity costs of issues before offer sought against respondent - alleged respondent should have realised no real chance of success - evidence did not establish that fact at material times - applicant only entitled to normal party-party costs. Federal Court Rules O 23 and O 23 r 11(4) Colgate-Palmolive Company v Cussons Pty Ltd (1993) 46 FCR 225 considered John S Hayes & Associates Pty Ltd v Kimberley-Clark Australia Pty Ltd (1994) 52 FCR 201 considered and applied Wills v Big Mac Pty Ltd (Federal Court, Heerey J, 9 December 1994, unreported) applied MGICA (1992) Ltd v Kenny & Good Pty Ltd (No.4) (1996) 140 ALR 707 considered Fountain Selected Meat (Sales) Pty Ltd v International Produce Merchants Pty Ltd (1988) 81 ALR 397 considered and applied ANTHONY STEVENS SMITH v DEPUTY COMMISSIONER OF TAXATION, LINDSAY BROWNE, NIGEL BOUNDS, GORDON McDERMOTT and TREVOR THOMAS SG 3009 of 1996 MANSFIELD J ADELAIDE 16 SEPTEMBER 1997

IN THE FEDERAL COURT OF AUSTRALIA ) ) SOUTH AUSTRALIA DISTRICT REGISTRY ) SG 3009 of 1996

BETWEEN: ANTHONY STEVENS SMITH

Applicant

AND: DEPUTY COMMISSIONER OF TAXATION

Respondent

DEPUTY COMMISSIONER OF TAXATION

Cross Claimant

LINDSAY BROWNE

First Cross Respondent

NIGEL BOUNDS

Second Cross Respondent

GORDON McDERMOTT

Third Cross Respondent