Healey v Commissioner of Taxation [2006] NSWSC 1148

Healey v Commissioner of Taxation [2006] NSWSC 1148

Because the appeal succeeded on a ground not raised in the court below or on appeal, and because the remitted issue remained a matter of discretion in practice and procedure, it was appropriate in the Court's discretion that costs not follow the event and that each party pay its or his own costs.

Jurisdiction
Australia
Judgment Date
02 November 2006
Procedural Posture
Costs Judgment in Appeal Under the Crimes (local Courts Appeal and Review) Act 2001 / After Appeal Allowed, Orders Quashed and Original Application Remitted to the Local Court
Outcome
Each party to pay his or its own costs; otherwise, proceedings dismissed.
Legal Topics
['costs of Appeal' 'discretion to Award Costs' 'jurisdiction to Award Costs' 'local Court Appeal' 'commonwealth Offences']
['criminal Law' 'costs' 'appeals'] ['costs of Appeal' 'discretion to Award Costs' 'jurisdiction to Award Costs' 'local Court Appeal' 'commonwealth Offences']

Case Brief

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Procedural Posture

Costs Judgment in Appeal Under the Crimes (local Courts Appeal and Review) Act 2001 / After Appeal Allowed, Orders Quashed and Original Application Remitted to the Local Court

Legal Issues

  1. 1 ['Whether the plaintiff should receive costs of and incidental to the proceedings in the Supreme Court after succeeding on appeal.' 'Whether the Court had jurisdiction to award costs in light of Solomons v District Court of New South Wales (2002) 211 CLR 119.' 'Whether costs should follow the event where the appeal succeeded on a point not raised below or on appeal.']

Ratio Decidendi

Because the appeal succeeded on a ground not raised in the court below or on appeal, and because the remitted issue remained a matter of discretion in practice and procedure, it was appropriate in the Court's discretion that costs not follow the event and that each party pay its or his own costs.

Court Disposition

Each party to pay his or its own costs; otherwise, proceedings dismissed.

Orders

  • ['Each party pay its or his own costs of and incidental to the proceedings, including the costs associated with this dispute on costs.' 'Otherwise, the proceedings are dismissed.']