Australian Coal and Shale Employees' Federation v The Commonwealth

This matter concerned an application by the Australian Coal and Shale Employees' Federation and another party for a review of the taxation of a bill of costs. The original action involved a declaration that the Communist Party Dissolution Act 1950 was invalid, and the defendants were ordered to pay the plaintiffs' taxed costs. The dispute arose from the taxing officer's actions following the initial taxation, specifically his purported extension of time for objections and subsequent reconsideration of the bill of costs.

The legal issues before the court were whether the taxing officer had acted within his powers when he purported to extend the time for objections after signing his certificate of taxation, and whether his subsequent reconsideration and alteration of the bill of costs were valid. The court was also required to consider the principles governing the review of a taxing officer's decisions, particularly concerning questions of quantum.

Kitto J. held that the taxing officer became *functus officio* upon signing the certificate of taxation, meaning he no longer had the power to modify his taxation or grant extensions for objections. However, the immediate signing of the certificate was deemed irregular as it deprived the plaintiffs of their intended opportunity to object. The court found that the taxing officer's subsequent actions, in purporting to grant an extension and reconsider the objections, coupled with the defendants' acquiescence, amounted to a revocation of the initial certificate by consent. The court also affirmed that while a taxing officer has the power to re-open taxation on any item before signing the certificate, once objections are lodged, their scope is generally limited to those specific objections. The court noted that decisions on quantum are generally final, but can be reviewed if the taxing officer has clearly made a mistake or acted on a wrong principle.

The court indicated that it had jurisdiction to set aside the taxing officer's later certificate of 23rd October 1952. Kitto J. expressed his views on the outstanding questions and adjourned the application to allow the plaintiffs to apply to set aside the certificate, carry in further objections to new disallowances, and potentially apply for a review of those objections.