Recent Cases

JMC Pty Ltd v Commissioner of Taxation (Costs) [2023] FCAFC 95 (16 June 2023) (Bromwich, Thawley and Hespe JJ)


Catchwords:


COSTS – application for indemnity costs under r 25.14(3) of the Federal Court Rules 2011 (Cth) – whether appellant entitled to indemnity costs following rejected offer of compromise in trial proceeding – whether refusal of offer was unreasonable – whether an order inconsistent with r 25.14(3) should be made under r 1.35 – discretion under r 1.35 not exercised