YWCA Australia v Chief Commissioner of State Revenue (No 2) [2021] NSWSC 102

Supreme Court New South Wales

Medium Neutral Citation: YWCA Australia v Chief Commissioner of State Revenue (No 2) [2021] NSWSC 102 Hearing dates: On the papers Date of orders: 19 February 2021 Decision date: 19 February 2021 Jurisdiction: Equity Before: Payne JA Decision: (1) The notices of motion dated and filed 21 December 2020 in proceeding numbers 2018/336819 and 2019/223120 are dismissed; (2) Each party pay their own costs of the motions. Catchwords: COSTS – party/party – bases of quantification – indemnity basis – where offer of compromise required Chief Commissioner of State Revenue to issue a compromise assessment – whether compromise assessment would have constituted a valid and bona fide exercise of the Commissioner's powers – whether Court should otherwise order Legislation Cited: Duties Act 1997 (NSW), ss 275, 275A Taxation Administration Act 1996 (NSW), ss 3, 4, 8, 12 Uniform Civil Procedure Rules 2005 (NSW), rr 20.26, 42.14(2) Cases Cited: Barakat v Bazdarova [2012] NSWCA 140 Batagol v The Commissioner of Taxation of the Commonwealth of Australia (1963) 109 CLR 243; [1963] HCA 51 Calderbank v Calderbank [1976] Fam 93 Grofam Pty Ltd v Federal Commissioner of Taxation [1997] FCA 660; (1997) 36 ATR 493 Leach v The Nominal Defendant (QBE Insurance (Australia) Ltd) (No 2) [2014] NSWCA 391 Perisher Blue Pty Ltd v Nair-Smith (No 2) [2015] NSWCA 268 R v Commissioner of Taxation (WA); Ex parte Briggs (1986) 12 FCR 301 Regency Media Pty Ltd v AAV Australia Pty Ltd [2009] NSWCA 368 YWCA Australia v Chief Commissioner of State Revenue [2020] NSWSC 1798 Texts Cited: NSW Legislative Assembly, Parliamentary Debates (Hansard), 20 September 2012 at 15583 State Revenue Legislation Further Amendment Bill 2012 (NSW) Category: Costs Parties: YWCA Australia (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Richmond SC with C J Peadon (Plaintiff) R Seiden SC with A Gerard and R Raffell (Defendant)