Macquarie International Health Clinic Pty Ltd v Sydney Local Health District; Sydney Local Health District v Macquarie Health Corporation Ltd (No 13) [2019] NSWSC 1590

Supreme Court New South Wales

Medium Neutral Citation: Macquarie International Health Clinic Pty Ltd v Sydney Local Health District; Sydney Local Health District v Macquarie Health Corporation Ltd (No 13) [2019] NSWSC 1590 Hearing dates: 2 September 2019 and then written submissions dated 2 October, 11 October and 18 October 2019 Decision date: 14 November 2019 Jurisdiction: Equity Before: Kunc J Decision: Interest not to be grossed up for taxation Catchwords: DAMAGES – General principles – Incidence of taxation as affecting damages – Whether interest on award of mesne profits should be grossed up for taxation Legislation Cited: Civil Procedure Act 2005 (NSW) Native Title Act 1993 (Cth) Supreme Court Act 1970 (NSW) Uniform Civil Procedure Rules 2005 (NSW) Cases Cited: Ajkay v Hickey & Co Pty Ltd [2011] NSWSC 822 Farah Constructions Pty Ltd v Say-Dee Pty Ltd [2007] HCA 22; (2007) 230 CLR 89 Haines v Bendall [1991] HCA 15; (1991) 172 CLR 60 Jackson v Abram (unreported, District Court of South Australia, No 2323/2011, 24 September 2014) Kalyk v Whelan (unreported, New South Wales Supreme Court, 31 July 1985) Kalyk v Whelan (unreported, NSWSC, Young J (as his Honour then was), 31 July 1985)). Macquarie International Health Clinic Pty Ltd v Sydney Local Health District; Sydney Local Health District v Macquarie Health Corporation Ltd (No 10) [2016] NSWSC 1587 Macquarie International Health Clinic Pty Ltd v Sydney Local Health District; Sydney Local Health District v Macquarie Health Corporation Ltd (No 11) [2017] NSWSC 1249 Mulvaney Holdings Pty Ltd v Thorne (No 2) [2012] QSC 146 Northern Territory v Mr A Griffiths (decd) and Lorraine Jones obh of Ngaliwurru and Nungali Peoples [2019] HCA 7; (2019) 364 ALR 208 Swift & Co v Board of Trade [1925] AC 520 Westpac Banking Corporation v Jamieson [2015] QCA 50; (2015) 104 ACSR 657 Whitaker v Federal Commissioner of Taxation (1998) 82 FCR 261 Texts Cited: P W Young, Declaratory Orders, Butterworths, 1975 Category: Consequential orders (other than Costs) Parties: Proceedings 2000/34949 Macquarie International Health Clinic Pty Ltd (Plaintiff) Sydney Local Health District (Defendant)