Commissioner of Taxation v Pratt Holdings Pty Ltd [2003] FCA 178

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Pratt Holdings Pty Ltd [2003] FCA 178 COSTS – principles relevant to an award of costs – whether Court should depart from the ordinary rule Federal Court of Australia Act 1976 (Cth), s 43 Income Tax Assessment Act 1976 (Cth), s 263

Commissioner of Taxation v Pratt Holdings Pty Ltd [2003] FCA 6 referred Ruddock v Vadarlis (No 2) (2001) 115 FCR 229 referred Dr Martens Australia Pty Ltd v Figgins Holdings Pty Ltd (No 2) [2000] FCA 602 referred THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v PRATT HOLDINGS PTY LTD (ACN 004 421 961) & ANOR V 781 of 2001 KENNY J 11 MARCH 2003 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 781 OF 2001

BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Applicant

AND: PRATT HOLDINGS PTY LTD (ACN 004 421 961)

First Respondent

PRICEWATERHOUSECOOPERS (A FIRM)

Second Respondent JUDGE: KENNY J

DATE OF ORDER: 11 MARCH 2003

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: (1) Subject to paragraph (2) below, the respondents pay the applicant's costs of and incidental to the proceeding; (2) The applicant pay the respondents' costs occasioned by the adjournment of the trial on 22 April 2002 and the respondents' costs thrown away by reason of the amendment to the statement of claim on 29 April 2002. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 781 OF 2001

BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Applicant

AND: PRATT HOLDINGS PTY LTD (ACN 004 421 961)

First Respondent

PRICEWATERHOUSECOOPERS (A FIRM)