Simplot Australia Pty Limited v Commissioner of Taxation (Costs) [2023] FCA 1226

Federal Court of Australia

Simplot Australia Pty Limited v Commissioner of Taxation (Costs) [2023] FCA 1226 File number(s): VID 59 of 2022

Judgment of: HESPE J

Date of judgment: 13 October 2023

Catchwords: COSTS – whether the Commissioner of Taxation should bear the costs of an expert report in circumstances where the Court found that the opinions expressed were not based on the expert's specialised knowledge or expertise – whether applicant should bear costs of the expert's attendance at hearing after failing to notify the Commissioner of Taxation that it no longer required the expert to attend for cross-examination

Legislation: Federal Court Act 1976 (Cth) ss 37M, 37N Federal Court Rules 2011 (Cth) r 40.06

Division: General Division

Registry: Victoria

National Practice Area: Taxation

Number of paragraphs: 8

Date of last submission/s: 29 September 2023 (Applicant) 6 October 2023 (Respondent)

Date of hearing: Determined on the papers

Counsel for the Applicant Mr C M Sievers

Solicitors for the Applicant Clayton Utz

Counsel for the Respondent Mr M O'Meara SC and Mr S Ure

Solicitors for the Respondent ATO Dispute Resolution

ORDERS VID 59 of 2022

BETWEEN: SIMPLOT AUSTRALIA PTY LIMITED Applicant

AND: COMMISSIONER OF TAXATION Respondent

order made by: HESPE J DATE OF ORDER: 13 October 2023

THE COURT ORDERS THAT:

1. The respondent bear his own costs of and incidental to: (a) the preparation of the report of Mr Mark Field dated 19 August 2022, and (b) the case management hearing of 20 March 2023. 2. The applicant pay the respondent's costs of and incidental to Mr Field's attendance to give evidence as a witness at the hearing. 3. The applicant otherwise pay the respondent's costs of the proceeding. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.