Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Ross (No 2) [2021] FCA 1088 File number: QUD 165 of 2020
Judgment of: DERRINGTON J
Date of judgment: 9 September 2021
Catchwords: COSTS – whether costs should be apportioned on an issue-by-issue basis – taxpayers attained substantial success and are entitled to usual costs order – whether order should be made on indemnity basis – Calderbank letter – no basis for ordering indemnity costs PRACTICE AND PROCEDURE – application to exercise liberty to apply pursuant to previous order made – whether liberty to apply exercisable to vary final order – application refused PRACTICE AND PROCEDURE – application to reopen case – final orders entered – no jurisdiction to reopen
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 44, 69 Federal Court of Australia Act 1976 (Cth) s 43 Federal Proceedings (Costs) Act 1981 (Cth) s 8 Federal Court Rules 2011 (Cth) rr 39.04, 39.32, 39.35
Cases cited: Abigroup Ltd v Abignano (1992) 39 FCR 74 Australian Hardboards Ltd v Hudson Investment Group Ltd (2007) 70 NSWLR 201 Autodesk Inc v Dyason (No 2) (1993) 176 CLR 300 Commissioner of Taxation v Ross [2021] FCA 766 Davis v Insolvency and Trustee Service Australia (No 2) (2011) 190 FCR 437 De Domenico v Marshall (No 2) (2001) 107 FCR 11 Director of Consumer Affairs Victoria v Gibson (No 4) [2018] FCA 1868 Facton Ltd (formerly known as G-Star Raw Denim KFT) v SEO (2011) 91 IPR 135 Haritos v Commissioner of Taxation (2015) 233 FCR 315 Jordan v Goldspring [2021] NSWSC 7 Kunz v Commissioner of Taxation (1996) 62 FCR 345 NT Power Generation Pty Ltd v Power and Water Authority (2004) 219 CLR 90 Parker v Comptroller-General of Customs (2009) 83 ALJR 494 Saif Ali v Sydney Mitchell & Co [1980] AC 198 Sarks v Cassegrain (2015) 321 ALR 28 Sea Fish Tasmania Pelagic Pty Ltd v Burke, Minister for the Sustainability, Environment, Water, Population and Communities [2013] FCA 782 Stewart v Atco Controls Pty Ltd (in liq) (No 2) (2014) 252 CLR 331
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