International All Sports Ltd v Commissioner of Taxation (No 2) [2011] FCA 1027

FEDERAL COURT OF AUSTRALIA

International All Sports Ltd v Commissioner of Taxation (No 2) [2011] FCA 1027 Citation: International All Sports Ltd v Commissioner of Taxation (No 2) [2011] FCA 1027

Parties: INTERNATIONAL ALL SPORTS LIMITED (ABN 32 066 967 502) v COMMISSIONER OF TAXATION SPORTSBET PTY LTD (ABN 87 088 326 612), INTERNATIONAL ALL SPORTS LIMITED (ABN 32 066 967 502) V COMMISSIONER OF TAXATION INTERNATIONAL ALL SPORTS LIMITED (ABN 32 066 967 502) v COMMISSIONER OF TAXATION

File numbers: VID 962 of 2010 VID 963 of 2010 VID 185 of 2011

Judges: JESSUP J

Date of judgment: 1 September 2011

Catchwords: PRACTICE AND PROCEDURE – Costs – Offer of compromise rejected – Offerors achieved more favourable outcome – Whether offerors' presumptive entitlement to indemnity costs arises in taxation appeals – Whether offer to settle for undifferentiated sum included interest – Whether order overriding offerors' presumptive entitlement to indemnity costs should be made – Relevance of insufficiency of information in offeree's hands – Whether offeree did have insufficient information – Whether subsequent consensus as to quantum made offer of compromise irrelevant – Relevance of offeree's position as statutory office holder performing functions in public interest.

Legislation: Federal Court Rules (as in operation immediately prior to 1 August 2011)

Cases cited: Bank of Western Australia Limited and Others v Commissioner of Taxation (1994) 55 FCR 233 Calderbank v Calderbank [1976] Fam 93 CGU Insurance Limited v Corrections Corporation of Australia Staff Superannuation Pty Ltd [2008] FCAFC 173 Clark v Commissioner of Taxation [2010] FCA 415 Crvenkovic v La Trobe University [2009] FCA 374 Ruddock and Others v Vadarlis and Others (No 2) (2001) 115 FCR 229