In the matter of Candy-Vend Pty Ltd [2020] NSWSC 1885
Given the publication of the Principal Judgment and absence of application for suppression order, no additional order for referral to the Deputy Commissioner of Taxation is necessary; no order as to costs is made because neither party sought costs after trial outcome.
- Jurisdiction
- Australia
- Judgment Date
- 21 December 2020
- Procedural Posture
- Equity Corporations List / Post Trial Costs Decision
- Outcome
- No order as to costs of proceedings; no further order made regarding referral to tax authorities.
- Legal Topics
- ['taxes and Duties' 'costs' 'shareholder Dispute']
Case Brief
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Procedural Posture
Equity Corporations List / Post Trial Costs Decision
Legal Issues
- 1 ['Whether to direct parties to provide copy of judgment to Deputy Commissioner of Taxation due to possible tax consequences of a shareholder-related transaction.' 'Appropriateness of making an order as to costs in circumstances where the originating process and cross-claim were dismissed.']
Ratio Decidendi
Given the publication of the Principal Judgment and absence of application for suppression order, no additional order for referral to the Deputy Commissioner of Taxation is necessary; no order as to costs is made because neither party sought costs after trial outcome.
Court Disposition
No order as to costs of proceedings; no further order made regarding referral to tax authorities.
Orders
- ['No order as to costs.']
Full Case Text
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