Favotto Family Restaurants Pty Ltd v Chief Commissioner of State Revenue (No 2) [2020] NSWSC 519

Supreme Court New South Wales

Medium Neutral Citation: Favotto Family Restaurants Pty Ltd v Chief Commissioner of State Revenue (No 2) [2020] NSWSC 519 Hearing dates: On the papers Date of orders: 08 May 2020 Decision date: 08 May 2020 Jurisdiction: Equity Before: Ward CJ in Eq Decision: 1. Dismiss the notice of motion filed on 6 March 2020 with costs. Catchwords: COSTS — Indemnity costs — Calderbank offer — Application following review of duty assessments —whether unreasonable not to accept offer Legislation Cited: Civil Procedure Act 2005 (NSW), ss 56, 98 Duties Act 1997 (NSW), s 35 Taxation Administration Act 1997 (NSW), ss 94, 97 Uniform Civil Procedure Rules 2005 (NSW), rr 42.1, 42.2 Cases Cited: Anderson Group Pty Ltd v Tynan Motors Pty Ltd (No 2) (2006) 67 NSWLR 706; [2006] NSWCA 120 Berrigan Shire Council v Ballerini (No 2) [2006] VSCA 65 Calderbank v Calderbank [1975] 3 All ER 333 Cat Media Pty Ltd v Allianz Australia Insurance Ltd [2006] NSWSC 790 Coles Myer Limited v Chief Commissioner of State Revenue (Vic) 98 ATC 4,537 Commissioner of State Revenue v Challenger Listed Investments Ltd (No 2) [2011] VSCA 398 Commissioner of State Revenue v Platinum Investments Management Ltd (No 2) [2011] NSWCA 192 Commissioner of Taxation (Commonwealth) v Murry (1998) 193 CLR 605; [1998] HCA 42 Commonwealth of Australia v Gretton [2008] NSWCA 117 Donnelly v Edelsten (1994) 49 FCR 384; 121 ALR 333 Dr Martens Australia Pty Ltd v Figgins Holdings Pty Ltd (No 2) [2000] FCA 602 Elite Protective Personnel Pty Ltd v Salmon [2007] NSWCA 322 Evans Shire Council v Richardson (No 2) [2006] NSWCA 61 Favotto Family Restaurants Pty Ltd v Chief Commissioner of State Revenue [2020] NSWSC 120 Federal Commissioner of Taxation v Clark (No 2) (2011) 197 FCR 251; [2011] FCAFC 140 Grbavac v Hart [1997] 1 VR 154; [1996] VSC 37 Hazeldene's Chicken Farm Pty Ltd v Victorian WorkCover Authority (No 2) (2005) 13 VR 435; [2005] VSCA 298 Leichhardt Municipal Council v Green [2004] NSWCA 341 Maitland Hospital v Fisher (No 2) (1992) 27 NSWLR 721 Messiter v Hutchinson (1987) 10 NSWLR 525 Miwa Pty Ltd v Siantan Properties Pte Ltd (No 2) [2011] NSWCA 344 Monie v Commonwealth of Australia (No 2) [2008] NSWCA 15 Ranoa Pty Ltd v BP Oil Distribution Ltd (1989) 91 ALR 251 Rinehart v Rinehart (No 2) [2020] NSWSC 235 Roude v Helwani (No 2) [2020] NSWSC 302 Sturt Football Club Inc v Commissioner of State Taxation (SA) [2010] SASC 279 Truenergy Pty Ltd v Dispute Resolution Panel (No 2) [2009] VSC 612 Category: Costs Parties: Favotto Family Restaurants Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: D Barlin (Plaintiff) M Richmond SC with AH Rider (Defendant)