Spassked Pty Ltd v Commissioner of Taxation (No 6) [2003] FCA 239

FEDERAL COURT OF AUSTRALIA

Spassked Pty Ltd v Commissioner of Taxation (No 6) [2003] FCA 239

PRACTICE AND PROCEDURE – costs – whether some allowance should be made against successful party's order for payment of his costs – time wasted through confusion arising from removal and replacement by way of substitution of certain exhibits to affidavit – one of the two major issues in the case not dealt with in final reasons for judgment. Re Minister for Immigration and Ethnic Affairs; Ex parte Lai Qin (1997) 186 CLR 622 followed SPASSKED PTY LIMITED (ACN 003 255 847) v COMMISSIONER OF TAXATION – N 1362 OF 1999

STANLEY PARK LIMITED (ACN 008 432 997) v COMMISSIONER OF TAXATION – N 1363 OF 1999

INDUSTRIAL EQUITY LIMITED (ACN 004 617 164) v COMMISSIONER OF TAXATION – N 1364 OF 1999

LINDGREN J 21 MARCH 2003 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY N 1362 OF 1999

BETWEEN: SPASSKED PTY LIMITED (ACN 003 255 847)

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: LINDGREN J

DATE OF ORDER: 21 MARCH 2003

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The application be dismissed. 2. The applicant, Industrial Equity Limited and Stanley Park Limited, pay 75 per cent of the amount which is the respondent's costs of the proceeding less the costs of the respondent's motion filed on 1 December 2000. 3. The liability for costs referred to in Order 2 be joint and several. 4. The respondent pay the applicant's costs of the respondent's motion filed on 1 December 2000.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY N 1363 OF 1999