Walters v Commissioner of Taxation (No. 2) [2007] FCA 1403

Walters v Commissioner of Taxation (No. 2) [2007] FCA 1403

Because the Commissioner of Taxation was successful in both Applications and David James Walters and Rhondda Isobel Walters accepted that no special circumstances altered the usual order for costs, they were ordered to pay the Commissioner's costs of and incidental to each Application.

Jurisdiction
Australia
Judgment Date
07 September 2007
Procedural Posture
Appeals From the Administrative Appeals Tribunal; Costs Ruling / Determination of Reserved Question of Costs Following Judgment in Walters V Commissioner of Taxation [2007] FCA 1270
Outcome
Costs awarded to the Commissioner of Taxation.
Legal Topics
['costs Following Event' 'special Circumstances' 'appeal From Administrative Appeals Tribunal']
['taxation and Revenue' 'costs'] ['costs Following Event' 'special Circumstances' 'appeal From Administrative Appeals Tribunal']

Case Brief

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Procedural Posture

Appeals From the Administrative Appeals Tribunal; Costs Ruling / Determination of Reserved Question of Costs Following Judgment in Walters V Commissioner of Taxation [2007] FCA 1270

Legal Issues

  1. 1 ["Whether David James Walters and Rhondda Isobel Walters should pay the Commissioner of Taxation's costs of and incidental to Applications QUD8 of 2006 and QUD10 of 2006."]

Ratio Decidendi

Because the Commissioner of Taxation was successful in both Applications and David James Walters and Rhondda Isobel Walters accepted that no special circumstances altered the usual order for costs, they were ordered to pay the Commissioner's costs of and incidental to each Application.

Court Disposition

Costs awarded to the Commissioner of Taxation.

Orders

  • ['David James Walters and Rhondda Isobel Walters pay the costs of the Commissioner of Taxation of and incidental to Applications QUD8 of 2006 and QUD10 of 2006.']