Tech Mahindra Limited v Commissioner of Taxation (No 2) [2015] FCA 1411

FEDERAL COURT OF AUSTRALIA

Tech Mahindra Limited v Commissioner of Taxation (No 2) [2015] FCA 1411 Citation: Tech Mahindra Limited v Commissioner of Taxation (No 2) [2015] FCA 1411

Parties: TECH MAHINDRA LIMITED v COMMISSIONER OF TAXATION

File number: NSD 2587 of 2013

Judge: PERRY J

Date of judgment: 10 December 2015

Catchwords: COSTS – where appeal pursuant to s 14ZZ(1)(b) of the Taxation Administration Act 1953 (Cth) (TAA) against the Commissioner's decision allowed in part – where Commissioner was largely successful in the result, with approximately 70 per cent of income in dispute found to be taxable by Australia – whether an order should be made that the applicant pay a proportion only of the Commissioner's costs – whether the Commissioner should pay a proportion of the applicant's costs – whether it is relevant that the applicant's costs were disproportionately higher because it bore the onus of proof – where Commissioner introduced new argument and approach on second day of trial – where Commissioner ordered to pay applicant's costs thrown away by reason of new argument

Legislation: Federal Court of Australia Act 1976 (Cth) ss 37M, 37N, 43 Taxation Administration Act 1953 (Cth) ss 14ZZ(1)(b), 14ZZO(b)(i) Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed 25 July 1991, [1991] ATS 49 (entered into force 30 December 1991)

Cases cited: Hughes v Western Australian Cricket Association (Inc.) (1986) ATPR 40-748 Latoudis v Casey (1990) 170 CLR 534 Oshlack v Richmond River Council (1998) 193 CLR 72 Ruddock v Vadarlis (No 2) [2001] FCA 1865; (2001) 115 FCR 229 Scott v Secretary, Department of Social Security (No 2) [2000] FCA 1450 Tech Mahindra Limited v Commissioner of Taxation [2015] FCA 1082