Federal Court of Australia
Federal Court of Australia
Clough Limited v Commissioner of Taxation (No 2) [2021] FCA 267 File number(s): WAD 69 of 2020
Judgment of: COLVIN J
Date of judgment: 23 March 2021
Catchwords: COSTS - where appeal by applicant against objection decision dismissed - where parties unable to agree costs - where Commissioner of Taxation made unconditional concession days before hearing - order made to award Commissioner percentage of costs up until date of concession
Legislation: Federal Court of Australia Act 1976 (Cth) s 43
Cases cited: Clough Limited v Commissioner of Taxation [2021] FCA 108 Firebird Global Master Fund II Ltd v Republic of Nauru (No 2)[2015] HCA 53 Foots v Southern Cross Mine Management Pty Ltd [2007] HCA 56; (2007) 234 CLR 52 IFTC Broking Services Limited v Commissioner of Taxation [2010] FCAFC 22 Kazar (Liquidator) v Kargarian; In the matter of Frontier Architects Pty Ltd (In Liq) [2011] FCAFC 136; (2011) 197 FCR 113 Oshlack v Richmond River Council (1998) 193 CLR 72 Phonographic Performance Company of Australia Limited v Copyright Tribunal of Australia (Costs) [2019] FCAFC 192 PKT Technologies Pty Ltd (formerly known as Fairlight.au Pty Ltd) v Peter Vogel Instruments Pty Ltd (No 2) [2020] FCAFC 46 Plaintiff M76/2013 v Minister for Immigration, Multicultural Affairs and Citizenship [2013] HCA 53; (2013) 251 CLR 322
Division: General Division
Registry: Western Australia
National Practice Area: Taxation
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