Bondi Beachside Pty Ltd v Chief Commissioner of State Revenue (No 2) [2014] NSWCA 128

Bondi Beachside Pty Ltd v Chief Commissioner of State Revenue (No 2) [2014] NSWCA 128

Where an appellant succeeds on appeal on a ground not raised below, but preparation and conduct at first instance were reasonable and the new argument was closely related to issues argued below, ordinary costs orders should stand; no injustice or unnecessary costs were demonstrated to warrant departure from the usual rule that costs follow the event.

Parties
First Appellant/first Cross Respondent: Bondi Beachside Pty Ltd; Second Appellant/second Cross Respondent: Bondi Beachside Rebel Pty Ltd; Third Appellant/third Cross Respondent: Bondi Beachside Holdings Pty Ltd; Respondent/cross Appellant: Chief Commissioner of State Revenue
Jurisdiction
Australia
Judgment Date
16 April 2014
Procedural Posture
Civil Appeal / Post Appeal, Costs Determination
Outcome
Notice of motion dismissed with costs.
Legal Topics
Costs on Appeal, Statutory Construction, Variation of Costs Orders

Case Brief

Summary, issues, holding and outcome

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Parties

Bondi Beachside Pty Ltd

First Appellant/first Cross Respondent

Bondi Beachside Rebel Pty Ltd

Second Appellant/second Cross Respondent

Bondi Beachside Holdings Pty Ltd

Third Appellant/third Cross Respondent

Chief Commissioner of State Revenue

Respondent/cross Appellant

Procedural Posture

Civil Appeal / Post Appeal, Costs Determination

  1. 1 Whether the respondent should pay costs of first instance where the appellant succeeded on appeal on a point not argued at first instance and respondent succeeded at first instance

Ratio Decidendi

Where an appellant succeeds on appeal on a ground not raised below, but preparation and conduct at first instance were reasonable and the new argument was closely related to issues argued below, ordinary costs orders should stand; no injustice or unnecessary costs were demonstrated to warrant departure from the usual rule that costs follow the event.

Court Disposition

Notice of motion dismissed with costs.

Orders

  • Notice of motion filed on 17 February 2014 dismissed with costs.