BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation [2002] FCA 762

FEDERAL COURT OF AUSTRALIA

BHP Billiton Petroleum (Bass Strait) Pty Ltd v Commissioner of Taxation [2002] FCA 762 COSTS – respondent successful on principal issues raised on tax appeals – subsequent calculation of quantum of assessments reduced quantum from pre-hearing level – reduction on account of price redetermination not relevantly the subject of submissions at hearing – whether order for costs in favour of respondent or applicants – whether order for costs ought include provision for reimbursement for preparation of affidavits relevant to calculation of quantum BHP BILLITON PETROLEUM (BASS STRAIT) PTY LTD (ACN 004 228 004) v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VG 478-493 OF 1998 ESSO AUSTRALIA RESOURCES LTD (ARBN 000 444 860) v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VG 494-516 OF 1998

KENNY J 14 JUNE 2002 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VG 478 OF 1998

VG 478 OF 1998: BETWEEN: BHP BILLITON PETROLEUM (BASS STRAIT) PTY LTD (ACN 004 228 004)

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

VG 479 OF 1998: BETWEEN: BHP BILLITON PETROLEUM (BASS STRAIT) PTY LTD (ACN 004 228 004)

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

VG 480 OF 1998: BETWEEN: BHP BILLITON PETROLEUM (BASS STRAIT) PTY LTD (ACN 004 228 004)

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

VG 481 OF 1998: BETWEEN: BHP BILLITON PETROLEUM (BASS STRAIT) PTY LTD (ACN 004 228 004)

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

VG 482 OF 1998: BETWEEN: BHP BILLITON PETROLEUM (BASS STRAIT) PTY LTD (ACN 004 228 004)