BBlood Enterprises Pty Ltd v Commissioner of Taxation (Costs) [2022] FCA 1278

Federal Court of Australia

BBlood Enterprises Pty Ltd v Commissioner of Taxation (Costs) [2022] FCA 1278 File number(s): VID 114 of 2021

Judgment of: THAWLEY J

Date of judgment: 27 October 2022

Catchwords: TAXATION – where appeal dismissed – application to set aside order dismissing appeal – s 14ZZP of Taxation Administration Act 1953 (Cth) – application for costs when applicant lost on all issues – interlocutory application dismissed

Legislation: Income Tax Assessment Act 1936 (Cth) s 100A Income Tax Assessment Act 1997 (Cth) s 207-155 Taxation Administration Act 1953 (Cth) s 14ZZP

Cases cited: BBlood Enterprises Pty Ltd v Commissioner of Taxation [2022] FCA 1112

Division: General Division

Registry: Victoria

National Practice Area: Taxation

Number of paragraphs: 11

Date of last submissions: 14 October 2022

Date of hearing: Determined on the papers

Counsel for the Applicant: Mr A De Wijn with Mr D Lewis

Solicitor for the Applicant: Maddocks

Counsel for the Respondent: Ms H Symon KC with Ms M L Baker and Mr J D Phillips

Solicitor for the Respondent: Australian Government Solicitor

ORDERS VID 114 of 2021

BETWEEN: BBLOOD ENTERPRISES PTY LTD Applicant

AND: COMMISSIONER OF TAXATION Respondent

order made by: THAWLEY J DATE OF ORDER: 27 OCTOBER 2022

THE COURT ORDERS THAT:

1. The interlocutory application filed on 6 October 2022 be dismissed. 2. The applicant pay the respondent's costs of the interlocutory application. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.

REASONS FOR JUDGMENT