Dungog Hardware 1 Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1340

Supreme Court New South Wales

Medium Neutral Citation: Dungog Hardware 1 Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 1340 Hearing dates: 30 August 2013 Decision date: 30 August 2013 Jurisdiction: Equity Division - Revenue List Before: White J Decision: Refer to paras [27]-[29] of judgment. Catchwords: PROCEDURE - costs - substantive proceedings resolved by consent - whether defendant capitulated or there was genuine compromise by both sides - distinction between costs incurred in objection process and in review proceedings under Pt 10 of the Taxation Administration Act 1996 - whether special costs order warranted in respect of purported joinder as plaintiff of deregistered corporation Legislation Cited: Pay-roll Tax Act 1971 Payroll Tax Act 2007 Taxation Administration Act 1996 Cases Cited: Re Minister for Immigration and Ethnic Affairs; Ex parte Lai Qin (1997) 186 CLR 622 Australian Securities Commission v Aust-Home Investments Limited (1993) 44 FCR 194 One.Tel Limited v Commissioner of Taxation (2000) 101 FCR 548 Category: Principal judgment Parties: Dungog Hardware 1 Pty Ltd (1st Plaintiff) Clarencetown Hardware Pty Ltd (2nd Plaintiff) Freedom Homes Pty Ltd (3rd Plaintiff) Custom Transportable Buildings Pty Ltd (4th Plaintiff) Custom Transportable Buildings Kooragang Pty Ltd (5th Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: C J Bevan (Plaintiffs) I Young (Defendant) Solicitors: Turner Freeman (Plaintiffs) Crown Solicitor (Defendant) File Number(s): 2010/142296