Balgra Shopping Centre Management Pty Ltd in its Capacity as Trustee of the Balgra Shopping Centre Management Trust v Commissioner of Taxation [2010] FCA 1172

FEDERAL COURT OF AUSTRALIA

Balgra Shopping Centre Management Pty Ltd in its Capacity as Trustee of the Balgra Shopping Centre Management Trust v Commissioner of Taxation [2010] FCA 1172

Citation: Balgra Shopping Centre Management Pty Ltd in its Capacity as Trustee of the Balgra Shopping Centre Management Trust v Commissioner of Taxation [2010] FCA 1172

Parties: BALGRA SHOPPING CENTRE MANAGEMENT PTY LTD IN ITS CAPACITY AS TRUSTEE OF THE BALGRA SHOPPING CENTRE MANAGEMENT TRUST v COMMISSIONER OF TAXATION

File number: SAD 47 of 2009

Judge: MANSFIELD J

Date of judgment: 29 October 2010

Catchwords: COSTS – discretion to award costs – substantive issues resolved by agreement and orders made by consent – orders indicate which parties succeeded on particular issues – whether parties entitled to costs in respect of issues on which the party was successful

Legislation: Income Tax Assessment Act 1936 (Cth) ss 99A, 102UM Income Tax Assessment Act 1997 (Cth) s 8-1

Cases cited: Elliot v Lord Rokeby (1881) 7 App Cas 43 Grey v Mango Pre Paid Calling Cards Pty Ltd [2005] FCA 362 L & A Maglio Pty Ltd v Commissioner of Taxation [2007] FCA 1365 Gribbles Pathology Pty Ltd v Health Insurance Commission (1997) 80 FCR 284 Re Minister for Immigration and Ethnic Affairs; Ex parte Lai Qin (1997) 143 ALR 1 Hughes v Western Australian Cricket Association Inc (1986) 8 ATPR 40-748 BHP Billiton Iron Ore Pty Ltd v National Competition Council (No 2) [2007] FCA 557 Cretazzo v Lombardi (1975) 13 SASR 4 Bowen Investments Pty Ltd v Tabcorp Holdings Ltd (No 2) [2008] FCAFC 107