Qantas Airways Limited v Chief Commissioner of State Revenue (No. 2) [2015] NSWSC 1037

Supreme Court New South Wales

Medium Neutral Citation: Qantas Airways Limited v Chief Commissioner of State Revenue (No. 2) [2015] NSWSC 1037 Hearing dates: 22 July 2015 Decision date: 22 July 2015 Jurisdiction: Equity Division - Revenue List Before: White J Decision: Order that the defendant pay two-thirds of the plaintiff's costs. Catchwords: PRACTICE AND PROCEDURE – costs – partial success by plaintiff – plaintiff succeeded on one of its two claims which comprised approximately one third of the value of the total claim – plaintiff's partial success gave it a prima facie entitlement to its costs – whether there were distinct or separable issues – held that the unsuccessful claim was a separable issue and the plaintiff is entitled to two-thirds of its costs Legislation Cited: Taxation Administration Act 1996 (NSW) Cases Cited: CSR Ltd v Chief Commissioner of State Revenue [2006] NSWSC 1380; (2006) 68 NSWLR 440 Perochinsky v Kirschner (No 2) [2013] NSWSC 837 HP Mercantile Pty Ltd v Dierickx (No 2) [2012] NSWSC 1430 Mount Bruce Mining Pty Ltd v Wright Prospecting Pty Ltd (No 2) [2014] NSWCA 425 Bostik Australia Pty Ltd v Liddiard (No 2) [2009] NSWCA 304 Bowen Investments Pty Ltd v Tabcorp Holdings Ltd (No 2) [2008] FCAFC 107 CSR Limited v Eddy [2005] HCA 64; (2005) 226 CLR 1 Category: Costs Parties: Qantas Airways Limited (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: DFC Thomas (Plaintiff) I Young (Defendant)