Federal Court of Australia
Federal Court of Australia
Gumm v Commissioner of Taxation (No 2) [2024] FCA 72 File number: QUD 428 of 2022
Judgment of: DERRINGTON J
Date of judgment: 14 February 2024
Catchwords: PRACTICE AND PROCEDURE – costs – application for costs thrown away by amendment of appeal statement in tax appeal – scope of recoverable costs – whether costs claimed were shown to have been wasted
Legislation: Federal Court of Australia Act 1976 (Cth) Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth) Federal Court Rules 2011 (Cth)
Cases cited: Cassimatis v Australian Securities and Investments Commission (2016) 334 ALR 350 McKellar v Container Terminal Management Services Ltd [1999] FCA 1639 Stanley v Layne Christensen Company [2006] WASCA 56 Watson v Kriticos (Costs Payable Forthwith) [2022] FCA 4 Zircon Australia Pty Ltd v BCC Trade Credit Pty Ltd trading as Bond and Credit Co [2023] FCA 636 Quick on Costs (Westlaw, online, 2023)
Division: General Division
Registry: Queensland
National Practice Area: Taxation
Number of paragraphs: 56
Date of last submissions: 4 October 2023
Date of hearing: 5 and 18 September 2023
Counsel for the Applicant: Mr J Hyde Page
Solicitor for the Applicant: HPJ Lawyers & Tax Specialists
Counsel for the Respondent: Dr J Jacques KC with Ms C Ensor
Solicitor for the Respondent: Australian Government Solicitor
ORDERS QUD 428 of 2022
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