Shord v Commissioner of Taxation (No 2) [2018] FCAFC 27

Shord v Commissioner of Taxation (No 2) [2018] FCAFC 27

Each party should bear their own costs of the appeal as each succeeded on one significant issue, and the success of the appellant was only on a ground raised by late amendment; it would be improper to order costs given the conduct and overall outcome.

Parties
Appellant: Michael Shord; First Respondent: Commissioner of Taxation; Second Respondent: Administrative Appeals Tribunal
Jurisdiction
Australia
Judgment Date
22 February 2018
Procedural Posture
Appeal / Costs Decision Following Appeal Judgment
Outcome
Each party to bear their own costs of the appeal.
Legal Topics
Costs, Procedural Fairness, Appeal Procedure
Taxation Costs Procedural Fairness Appeal Procedure

Case Brief

Summary, issues, holding and outcome

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Parties

Michael Shord

Appellant

Commissioner of Taxation

First Respondent

Administrative Appeals Tribunal

Second Respondent

Procedural Posture

Appeal / Costs Decision Following Appeal Judgment

Legal Issues

  1. 1 Whether costs should be awarded where each party succeeded on one ground of appeal
  2. 2 Whether late amendment to grounds of appeal affects costs discretion
  3. 3 Whether indemnity costs are appropriate due to conduct of respondent

Ratio Decidendi

Each party should bear their own costs of the appeal as each succeeded on one significant issue, and the success of the appellant was only on a ground raised by late amendment; it would be improper to order costs given the conduct and overall outcome.

Court Disposition

Each party to bear their own costs of the appeal.

Orders

  • Each party is to bear their own costs of the appeal.