Federal Court of Australia
Federal Court of Australia
Ierna v Commissioner of Taxation (No 2) [2024] FCA 670 File numbers: QUD 243 of 2022 QUD 247 of 2022 QUD 248 of 2022 QUD 249 of 2022 QUD 250 of 2022
Judgment of: LOGAN J
Date of judgment: 17 June 2024
Catchwords: COSTS – where the applicants were wholly successful in the tax appeals – where the applicant had made what were said to be offers of compromise under the Federal Court Rules 2011 – where the respondent Commissioner consented to the awarding of indemnity costs against him from the date of the so-called offers of compromise – where offers of compromise were merely for the Commissioner to compromise any right of recovery under the amended assessments (as opposed to putting forward genuine alternative bases for the assessments) and the tax appeals concerned novel provisions – whether Court should award indemnity costs on the basis of the consent of legally represented parties – whether determination offers any precedential value – orders for indemnity costs as agreed made
Legislation: Federal Court of Australia Act 1976 (Cth) s 43 Federal Court Rules 2011 (Cth)
Cases cited: Bryant, in the matter of Gunns Limited (in liq) (receivers and managers appointed) v Edenborn Pty Ltd (No 2) [2020] FCA 1083 Ierna Beneficiary Pty Ltd v Commissioner of Taxation [2023] FCA 725 Ierna v Commissioner of Taxation [2024] FCA 592 JMC Pty Ltd v Commissioner of Taxation (Costs) [2023] FCAFC 95
Division: General Division
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