Commissioner of Taxation v Industrial Equity Ltd [2000] FCA 468

The Court found that the previous orders contained an error in relation to costs which needed correction. It substituted the order so that respondents pay the appellants' costs at first instance, as originally intended in the reasons for judgment.

Parties: First Appellant: Commissioner of Taxation; Second Appellant: J M Killaly, Deputy Commissioner of Taxation; First Respondent: Industrial Equity Limited; Second Respondent: Gregory Kingston Cottam
Jurisdiction: Australia
Judgment Date: 14 April 2000
Procedural Posture: Appeal / Post Judgment Correction of Orders
Outcome: order corrected: respondents to pay appellants' costs at first instance
Legal Topics: Costs, Appeals, Correction of Orders

Tax Law Civil Procedure Costs Appeals Correction of Orders

Case Brief

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Parties

Commissioner of Taxation

First Appellant

J M Killaly, Deputy Commissioner of Taxation

Second Appellant

Industrial Equity Limited

First Respondent

Gregory Kingston Cottam

Second Respondent

Procedural Posture

Appeal / Post Judgment Correction of Orders

Legal Issues

1 Whether the Court's previous orders accurately reflected the reasons in the judgment regarding costs
2 Whether it is appropriate to correct an error in the orders relating to costs

Ratio Decidendi

Court Disposition

order corrected: respondents to pay appellants' costs at first instance

Orders

Order 4 of the orders made on 4 April 2000 be rescinded and substituted so that the respondents pay the appellants' costs at first instance.