Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 3) [2023] NSWCA 63

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 3) [2023] NSWCA 63 Hearing dates: On the papers Date of orders: 11 April 2023 Decision date: 11 April 2023 Before: Brereton JA at [1] Simpson AJA at [5] Griffiths AJA at [6] Decision: (1) Order (2) dated 13 December 2022 is affirmed. (2) The appellant pay the respondent's costs of its unsuccessful application to have Order (2) varied. Catchwords: COSTS – Party/Party – Exceptions to general rule that costs follow the event – Application to vary costs order made by Court – Calderbank offer Legislation Cited: Taxation Administration Act 1996 (NSW) Cases Cited: Chief Commissioner of State Revenue v E Group Security Pty Ltd [2022] NSWCA 115 Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259 E Group Security Pty Ltd v Chief Commissioner of State Review [2021] NSWSC 1190 E Group Security Pty Ltd v Chief Commissioner of State Revenue (No 2) [2021] NSWSC 1296 Krolczyk v Winner t/as J Winner Building Services [2022] NSWCA 196 Leichhardt Municipal Council v Green [2004] NSWCA 341 Miwa Pty Ltd v Siantan Properties Pte Ltd (No 2) Tati v Stonewall Hotel Pty Ltd (No 2) [2012] NSWCA 124 Category: Costs Parties: Chief Commissioner of State Revenue (Appellant) E Group Security Pty Ltd (Respondent) Representation: Counsel: S Balafoutis SC and A Byrne (Appellant) D Lewis (Respondent)