Yeo, in the matter of Ready Kit Cabinets Pty Ltd (in liq) v Commissioner of Taxation (No 2) [2020] FCA 920

FEDERAL COURT OF AUSTRALIA

Yeo, in the matter of Ready Kit Cabinets Pty Ltd (in liq) v Commissioner of Taxation (No 2) [2020] FCA 920 File number: VID 695 of 2018

Judge: MIDDLETON J

Date of judgment: 2 July 2020

Catchwords: COSTS – application by applicants for costs on a party and party basis and then on an indemnity basis – costs follow the event – where offers of compromise were made INTEREST – payment of interest in accordance with the Court's Interest on Judgments Practice Note (GPN-INT) – no relevant delay by applicants to reduce payment of interest

Legislation: Corporations Act 2001 (Cth) Federal Court Rules 2011 (Cth)

Cases cited: Haines v Bendall (1991) 172 CLR 60 Specsavers Pty Ltd v The Optical Superstore Pty Ltd (No 4) [2012] FCA 652 Yeo, in the matter of Ready Kit Cabinets Pty Ltd (in liq) v Deputy Commissioner of Taxation [2020] FCA 632

Date of hearing: 31 March 2020

Registry: Victoria

Division: General Division

National Practice Area: Commercial and Corporations

Sub-area: Corporations and Corporate Insolvency

Category: Catchwords

Number of paragraphs: 26

Counsel for the Applicants: Mr P Fary with Mr A Silver

Solicitor for the Applicants: SBA Law

Counsel for the Respondent: Mr S B Rosewarne

Solicitor for the Respondent: Craddock Murray Neumann Lawyers

ORDERS VID 695 of 2018 IN THE MATTER OF READY KIT CABINETS PTY LTD (ACN 131 173 567) (IN LIQUIDATION) BETWEEN: ANDREW REGINALD YEO AS JOINT AND SEVERAL LIQUIDATOR OF READY KIT CABINETS PTY LTD (ACN 131 173 567) First Applicant