The Food Improvers Pty Ltd v BGR Corporation Pty Ltd (In Liq) (No 8) [2008] FCA 326

The Food Improvers Pty Ltd v BGR Corporation Pty Ltd (In Liq) (No 8) [2008] FCA 326

Because The Triad Health Products Group of Companies Pty Ltd and Cordato Partners (Services) Pty Ltd agreed that $438,327.80 was due under the 90% costs order and that there was no defence to its immediate recovery, judgment was entered for BGR Corporation Pty Ltd for that amount, while the disputed GST component was left for further hearing.

Jurisdiction
Australia
Judgment Date
29 February 2008
Procedural Posture
Interlocutory Process Concerning Repayment Under a Costs Order / Directions and Judgment Under S 31 A(1) of the Federal Court of Australia Act 1976 (cth)
Outcome
Judgment entered for BGR Corporation Pty Ltd (in liquidation) against The Triad Health Products Group of Companies Pty Ltd and Cordato Partners (Services) Pty Ltd for $438,327.80; the GST liability issue was reserved and listed for further hearing and directions.
Legal Topics
['summary Judgment' 'interlocutory Process' 'repayment of Legal Costs and Disbursements' 'goods and Services Tax' 'input Tax Credit' 'interest' 'costs of Interlocutory Process']
['civil Procedure' 'costs' 'taxation'] ['summary Judgment' 'interlocutory Process' 'repayment of Legal Costs and Disbursements' 'goods and Services Tax' 'input Tax Credit' 'interest' 'costs of Interlocutory Process']

Case Brief

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Procedural Posture

Interlocutory Process Concerning Repayment Under a Costs Order / Directions and Judgment Under S 31 A(1) of the Federal Court of Australia Act 1976 (cth)

Legal Issues

  1. 1 ['Whether BGR Corporation Pty Ltd should be repaid the whole of $486,540.17 paid in respect of legal costs and disbursements or only a sum net of GST under the 90% costs order.' 'Whether judgment should be entered immediately for the undisputed amount of $438,327.80 against The Triad Health Products Group of Companies Pty Ltd and Cordato Partners (Services) Pty Ltd.' 'Whether the GST component of $48,212.30, said to be affected by an input tax credit, should be repaid.']

Ratio Decidendi

Because The Triad Health Products Group of Companies Pty Ltd and Cordato Partners (Services) Pty Ltd agreed that $438,327.80 was due under the 90% costs order and that there was no defence to its immediate recovery, judgment was entered for BGR Corporation Pty Ltd for that amount, while the disputed GST component was left for further hearing.

Court Disposition

Judgment entered for BGR Corporation Pty Ltd (in liquidation) against The Triad Health Products Group of Companies Pty Ltd and Cordato Partners (Services) Pty Ltd for $438,327.80; the GST liability issue was reserved and listed for further hearing and directions.

Orders

  • ['Order 5 made on 22 February 2008 was varied so that each defendant on the interlocutory process file and serve written submissions on or before 5 March 2008.' 'Order 6 made on 22 February 2008 was varied so that the plaintiffs on the interlocutory process file and serve written submissions on or before 7 March...