Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd (No 2) [2012] NSWCA 403

Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd (No 2) [2012] NSWCA 403

Costs of multiple appeal hearings in complex litigation should be apportioned to reflect each party's success: here, the appellant is liable for the first hearing costs (where respondents succeeded on a key jurisdictional issue), and the respondents are liable for the second hearing costs (where the appellant succeeded on remaining issues), save for costs already covered by the first order. Costs in the Equity Division to be determined after final outcome on remitted matter.

Parties
Appellant: Chief Commissioner of State Revenue; First Respondent: Tasty Chicks Pty Ltd; Second Respondent: Angelo Transport Pty Ltd; Third Respondent: Souris Holdings Pty Ltd; Fourth Respondent: Minas Souris; Fifth Respondent: Jenny Souris
Jurisdiction
Australia
Judgment Date
11 December 2012
Procedural Posture
Appeal / Cost Orders Following Multiple Hearings in the Court of Appeal After High Court Intervention
Outcome
Costs orders made apportioned by hearing and stage; costs before Equity Division to be determined on remitter outcome.
Legal Topics
Costs, Appellate Procedure, Payroll Tax
Civil Procedure Costs Appellate Procedure Payroll Tax

Case Brief

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Parties

Chief Commissioner of State Revenue

Appellant

Tasty Chicks Pty Ltd

First Respondent

Angelo Transport Pty Ltd

Second Respondent

Souris Holdings Pty Ltd

Third Respondent

Minas Souris

Fourth Respondent

Jenny Souris

Fifth Respondent

Procedural Posture

Appeal / Cost Orders Following Multiple Hearings in the Court of Appeal After High Court Intervention

Legal Issues

  1. 1 Which party should bear the costs of proceedings before the primary judge and of the two hearings before the Court of Appeal after the matter was appealed to the High Court and remitted

Ratio Decidendi

Costs of multiple appeal hearings in complex litigation should be apportioned to reflect each party's success: here, the appellant is liable for the first hearing costs (where respondents succeeded on a key jurisdictional issue), and the respondents are liable for the second hearing costs (where the appellant succeeded on remaining issues), save for costs already covered by the first order. Costs in the Equity Division to be determined after final outcome on remitted matter.

Court Disposition

Costs orders made apportioned by hearing and stage; costs before Equity Division to be determined on remitter outcome.

Orders

  • The appellant pay the respondents' costs of and incidental to the first hearing of the appeal to this Court.
  • The respondents pay the appellant's costs of and incidental to the second hearing of the appeal to this Court, such costs not to include costs within order 1.