Catchwords:

PRACTICE AND PROCEDURE – costs – where two taxation proceedings were heard together at first instance and on appeal – where the Commissioner was successful in both proceedings at first instance – where the taxpayer appealed and was unsuccessful in the first appeal but successful in the second appeal on a procedural issue that occupied relatively little time – appropriate costs order – held: the Commissioner pay 20 per cent of the taxpayer’s costs of the second appeal and the relevant proceeding at first instance