Forno v Inghams Enterprises Pty Ltd (No 2) [2011] NSWIRComm 58

Forno v Inghams Enterprises Pty Ltd (No 2) [2011] NSWIRComm 58

GST was not payable because the redundancy payments were payable upon termination of the contracts of carriage and were not consideration for any supply of goods or services. Interest was fixed from 6 December 2008 to 17 January 2011, allowing for the applicant's 3-month delay and the fact that later delay was predominantly caused by the GST issue. The respondent was to pay the applicant's costs up to and including 17 December 2010, while each party was to bear its own costs after that date.

Jurisdiction
Australia
Judgment Date
13 May 2011
Procedural Posture
Proceedings for Redundancy Payments Under the Transport Industry Redundancy (state) Contract Determination / Consequential Orders as to Gst, Interest, Quantum and Costs After Judgment Delivered on 17 December 2010
Outcome
Consequential orders made; parties directed to file short minutes reflecting amounts payable; respondent to pay pre-17 December 2010 costs and each party to bear own later costs.
Legal Topics
['redundancy Payments' 'contract of Carriage' 'goods and Services Tax' 'interest' 'legal Costs']
['industrial Relations' 'taxation' 'civil Procedure' 'costs'] ['redundancy Payments' 'contract of Carriage' 'goods and Services Tax' 'interest' 'legal Costs']

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Procedural Posture

Proceedings for Redundancy Payments Under the Transport Industry Redundancy (state) Contract Determination / Consequential Orders as to Gst, Interest, Quantum and Costs After Judgment Delivered on 17 December 2010

Legal Issues

  1. 1 ['Whether Goods and Services Tax is payable on redundancy payments ordered under the Transport Industry - Redundancy (State) Contract Determination' 'The date from which interest should run on amounts payable to the applicants' 'Whether and how costs should be ordered, including costs after 17 December 2010']

Ratio Decidendi

GST was not payable because the redundancy payments were payable upon termination of the contracts of carriage and were not consideration for any supply of goods or services. Interest was fixed from 6 December 2008 to 17 January 2011, allowing for the applicant's 3-month delay and the fact that later delay was predominantly caused by the GST issue. The respondent was to pay the applicant's costs up to and including 17 December 2010, while each party was to bear its own costs after that date.

Court Disposition

Consequential orders made; parties directed to file short minutes reflecting amounts payable; respondent to pay pre-17 December 2010 costs and each party to bear own later costs.

Orders

  • ['The parties are directed to file short minutes of orders reflecting the amounts payable by the respondent to the applicant in each of the proceedings in accordance with these reasons for judgment.' 'Such short minutes of order must be filed with one month of this date.' "The respondent is to pay the applicant's...