Gazal v Deputy Commissioner of Taxation (No. 2) [2024] NSWSC 293

Supreme Court New South Wales

Medium Neutral Citation: Gazal v Deputy Commissioner of Taxation (No. 2) [2024] NSWSC 293 Hearing dates: Hearing on the papers in chambers only Date of orders: 22 March 2024 Decision date: 22 March 2024 Jurisdiction: Equity Before: Slattery J Decision: A gross sum of $48,459.22 is fixed instead of assessed costs in respect of the defendant's costs of these proceedings pursuant to Civil Procedure Act 2005, s 98(4)(c). Catchwords: COSTS – specified gross sum costs order instead of assessed costs – Civil Procedure Act 2005, s 98(4)(c) – defendant, the Deputy Commissioner of Taxation, successfully opposes the plaintiff's appeal against a Departure Prohibition Order issued under the Taxation Administration Act 1953 (Cth), s 14S – plaintiff ordered to pay the defendant's costs of the proceedings – plaintiff has few assets in his own name – plaintiff advanced evidence of doubtful provenance in support of his claim – whether the conduct of a costs assessment would be aggravating or oppressive to the defendant in the circumstances – what is the appropriate specified gross sum to be fixed instead of assessed costs – whether a discount should be applied from the costs claimed by the defendant – consideration of the effect of proceedings being brought in vacation reducing the cost efficiencies that might otherwise have been employed by the legal representatives of the defendant. Legislation Cited: Civil Procedure Act 2005, ss 56(1), 57(1)(d), 60, 98(4)(c) Taxation Administration Act 1953 (Cth), s 14S Cases Cited: Australasian Performing Rights Assoc Ltd v Marlin [1999] FCA 1006 Bechara (t/as Bechara and Company) v Bates [2016] NSWCA 294 Gazal v Deputy Commissioner of Taxation [2024] NSWSC 1 Hadid v Lenfest Communications Inc [2000] FCA 628 Hamod v State of New South Wales [2011] NSWCA 375 Harrison v Schipp (2002) 54 NSWLR 738 Norfeld v Jones (No. 2) [2014] NSWSC 199 Penson v Titan National Pty Ltd (No.3) [2015] NSWCA 121 WLD Practice Holdings Pty Ltd v Stockham [2020] NSWSC 1354 Category: Costs Parties: Plaintiff: Nahi Nasri Gazal Defendant: Deputy Commissioner of Taxation Representation: Counsel: Plaintiff: M. Bateman Defendant: S. Scott