Deputy Commissioner of Taxation v Young (No. 2) [2017] NSWDC 294

District Court New South Wales

Medium Neutral Citation: Deputy Commissioner of Taxation v Young (No. 2) [2017] NSWDC 294 Hearing dates: 11 October 2017 Date of orders: 31 October 2017 Decision date: 31 October 2017 Jurisdiction: Civil Before: Gibson DCJ Decision: (1) Second defendant's application for indemnity costs against the plaintiff is dismissed. (2) Second defendant to pay the plaintiff's costs of this application. Catchwords: COSTS – plaintiff successful against one defendant but not the other in "either/or" litigation – whether plaintiff should pay the costs of the successful defendant on an indemnity or other basis – whether Sanderson or Bullock order appropriate Legislation Cited: Civil Procedure Act 2005 (NSW), s 98 Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth), Sch 1, s 269-20 Uniform Civil Procedure Rules 2005 (NSW), rr 42.1 and 42.5 Cases Cited: Almeida v Universal Dye Works Pty Ltd & Ors [2001] NSWCA 156 Brandon v Commonwealth [2005] FCA 109 Bullock v London General Omnibus Company [1907] 1 KB 264 Cassaniti v Commissioner of Taxation (2010) 186 FCR 480 Colgate-Palmolive Co v Cussons Pty Ltd (1993) 46 FCR 225 Commissioner of Taxation v Sims (2008) 72 NSWLR 716 Coombes v Roads and Traffic Authority (RTA) (No 2) [2007] NSWCA 70 Council of the City of Liverpool v Turano (No 2) [2009] NSWCA 176 Deputy Commissioner of Taxation v Young [2017] NSWDC 146 Dominello v Dominello (No. 2) [2009] NSWCA 257 Edginton v Clark [1964] 1 QB 367 Gould v Vaggelas (1985) 157 CLR 215 Leichhardt Municipal Council v Green [2004] NSWCA 341 Nadinic v Drinkwater [2017] NSWCA 114 Nelipa v Robertson [2009] ACTSC 16 Ng v Chong [2005] NSWSC 385 Oshlack v Richmond River Council (1998) 193 CLR 72 Sanderson v Blyth Theatre Co [1903] 2 KB 533 Secretary, Department of Social Services v Cassaniti (No 2) [2015] NSWSC 1795 Sneddon v Speaker of the Legislative Assembly [2011] NSWSC 842 St George Bank - A Division of Westpac Banking Corporation (formerly St George Bank Ltd) v Jin [2013] NSWCA 306 State of Victoria v Horvath (No. 2) [2003] VSCA 24 Stephens v Giovenco (No 2) [2011] NSWCA 144 Zhang v ROC Services (NSW) Pty Ltd; National Transport Insurance by its manager NTI Ltd v Zhang (2016) 93 NSWLR 561 Category: Costs Parties: Plaintiff: Deputy Commissioner of Taxation First Defendant: Matthew John Neil Young Second Defendant: Wlodzimierz Antoni Kozlowski Representation: Counsel: Plaintiff: Mr R Scruby / Mr N Swan First Defendant: No appearance Second Defendant: Mr C Stomo