Boyce v McIntyre

The appeal concerned a dispute over the assessment of legal costs. The parties involved were the appellant, Boyce, and the respondent, McIntyre. The core of the dispute revolved around the application of section 361 of the *Legal Profession Act 2004* (NSW) in circumstances where a non-associated third party was paying the legal costs, and the entitlement of a costs assessor to determine amounts in respect of Goods and Services Tax (GST). The matter came before the Court of Appeal of New South Wales.

The legal issues before the court were threefold: first, whether a costs assessor was required to consider a costs agreement when a non-associated third party payer, who was not a party to that agreement, was involved in the assessment; second, whether the costs assessor had the authority to determine amounts in respect of GST; and third, the application of section 361 of the *Legal Profession Act 2004* (NSW) in this context.

The Court of Appeal considered the construction and application of section 361 of the *Legal Profession Act 2004* (NSW) in relation to the costs agreement and the third-party payer. It was held that leave to appeal on this issue would be granted, but the appeal itself would be dismissed. Regarding the assessment issues, the application for leave to appeal was dismissed. However, leave to appeal was granted on the GST issue, and the appeal on that point was upheld. The court reasoned that the costs assessor was entitled to determine amounts in respect of GST.

Consequently, the orders made by the costs assessor, the Review Panel, and Harrison AsJ in relation to GST were set aside. The Court of Appeal ordered that the appellant, Boyce, pay the respondent, McIntyre's, costs of the application for leave to appeal and the appeal.