Electricity Supply Industry Superannuation (Qld) Ltd v Deputy Commissioner of Taxation [2002] FCA 1417

FEDERAL COURT OF AUSTRALIA

Electricity Supply Industry Superannuation (Qld) Ltd v Deputy Commissioner of Taxation [2002] FCA 1417 COSTS - Conduct of parties - where issues abandoned late in proceedings - whether costs should follow the event. Taxation Administration Act 1953 (Cth) Income Tax Assessment Act 1936 (Cth)

Ritter v Godfrey [1920] 2 KB 47 Cited Hughes v Western Australian Cricket Association (Inc) (1986) 8 ATPR 40-748 Cited Queensland Wire Industries Pty Ltd v Broken Hill Pty Co Ltd (1987) 17 FCR 211 Cited Cummings v Lewis (1993) 41 FCR 559 Foll Cretazzo v Lombardi (1975) 13 SASR 4 Foll Dodds Family Investments Pty Ltd v Lane Industries Pty Ltd (1993) 26 IPR 261 Foll ELECTRICITY SUPPLY INDUSTRY SUPERANNUATION (QLD) LTD v DEPUTY COMMISSIONER OF TAXATION Q227 OF 2001 COOPER J BRISBANE 20 NOVEMBER 2002

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q227 OF 2001

BETWEEN: ELECTRICITY SUPPLY INDUSTRY SUPERANNUATION (QLD) LTD

ACN 069 634 439

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: COOPER J

DATE OF ORDER: 20 NOVEMBER 2002

WHERE MADE: BRISBANE

THE COURT ORDERS THAT: 1. The applicant pay the respondent's costs of and incidental to the application, including reserved costs, other than its costs incurred and thrown away in respect of the issue abandoned on 4 February 2002 to be taxed if not agreed. 2. The respondent pay the applicant's costs of and incidental to the preparation of the issue abandoned on 4 February 2002. 3. Unless the parties otherwise agree the quantum of the costs thrown away for the purposes of Order 1, the Queensland District Registrar, upon such material as he may require the parties to produce for his consideration, assess the respondent's costs of and incidental to the issue abandoned by it on 4 February 2002, and the sum so assessed be excluded from the costs recoverable under Order 1 above. 4. Unless the parties otherwise agree the quantum of the costs for the purposes of Order 2, the Queensland District Registrar, upon such material as he may require the parties to produce for his consideration, assess the applicant's costs of and incidental to the issue abandoned by the respondent on 4 February 2002, and the sum so assessed be the amount of the costs recoverable under Order 2 above.