Commissioner of Income Tax (Qld) v Bank of New South Wales

This matter concerned an application by the Bank of New South Wales (the respondents) for a review of the taxation of costs awarded to them in the case of Commissioner of Income Tax (Qld) v. Bank of New South Wales. The dispute centred on the quantum of fees allowed to counsel for their appearance in the High Court.

The primary legal issue before the High Court was whether the Registrar had erred in assessing the fees for counsel, particularly in circumstances where the case, after being called on in Brisbane, was transferred by order of the Court to Sydney for argument. The respondents sought higher fees than those allowed by the Registrar, arguing that the transfer necessitated additional expense and time away from their usual practice.

Griffith C.J. held that when a case is transferred to another registry for argument, the Registrar ought to allow reasonable fees for counsel, taking into account the distance travelled and the time counsel are compelled to be absent from their homes. His Honour also noted that if counsel are briefed in more than one case to be heard at the same sitting, this fact should be considered when assessing fees. The Court directed a review of the taxation.