Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd (No 2) [2012] NSWCA 403

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd (No 2) [2012] NSWCA 403 Hearing dates: On the papers Decision date: 11 December 2012 Before: Meagher JA at [1]; Barrett JA at [1]; Sackville AJA at [1]. Decision: (1) The appellant pay the respondents' costs of and incidental to the first hearing of the appeal to this Court. (2) The respondents pay the appellant's costs of and incidental to the second hearing of the appeal to this Court, such costs not to include costs within order 1. (3) The costs to date in the Equity Division of the Court be determined by that Court on its final determination of the matter remitted for further hearing. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: COSTS - two hearings of appeal following successful appeal to the High Court from decision in first - no question of principle Legislation Cited: Pay-roll Tax Act 1971 Cases Cited: Avon Downs Pty Ltd v The Federal Commissioner of Taxation [1949] HCA 26; 78 CLR 353 Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2010] NSWCA 326; 80 ATR 205 Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2012] NSWCA 181 House v The King [1936] HCA 40; 55 CLR 499 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2009] NSWSC 1007; 77 ATR 394 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; 85 ALJR 1183 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2012] HCATrans 293 Category: Costs Parties: Chief Commissioner of State Revenue (Appellant) Tasty Chicks Pty Ltd (First Respondent) Angelo Transport Pty Ltd (Second Respondent) Souris Holdings Pty Ltd (Third Respondent) Minas Souris (Fourth Respondent Jenny Souris (Fifth Respondent) Representation: Counsel: Mr G C Lindsay SC, Mr I C Latham (Appellant) Mr C J Bevan, Ms A Tsekouras (Respondents) Solicitors: I V Knight, Crown Solicitor (Appellant) Legal Ease Lawyers (Respondents) File Number(s): CA 2008/277732 Decision under appeal Citation: Tasty Chicks Pty Ltd & Ors v Chief Commissioner of State Revenue [2009] NSWSC 1007 Date of Decision: 2009-09-25 00:00:00 Before: Gzell J File Number(s): SC 2008/1769