G.P. International Pipecoaters Pty Ltd v The Commissioner of Taxation

Case [1990] HCATrans 138


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IN THE HIGH COURT OF AUSTRALIA

Office of the Registry

Perth No PS of 1989

B e t w e e n -

G.P. INTERNATIONAL PIPECOATERS

PTY LTD

Appellant

and

THE COMMISSIONER OF TAXATION

Respondent

For judgment

MASON CJ

BRENNAN J

Pipecoaters(2)

TRANSCRIPT OF PROCEEDINGS

AT CANBERRA ON WEDNESDAY, 20 JUNE 1990, AT 10.23 AM

Copyright in the High Court of Australia

ClTl/1/RB 1 20/6/90

(Reasons for judgment were delivered)

MR D. SOLOMON: Your Honour, I appear for the appellant in this

matter. (instructed by Solomon Brothers)

BRENNAN J: Yes, Mr Solomon.

MR SOLOMON: Without having the benefit of having read the

Court's reasons, I understand there was one matter

which was raised only on appeal in this Court and

if that were significant in the result, perhaps we

could make written submissions relating to costs.

BRENNAN J: Yes, well perhaps the order should be that: appeal

will be dismissed with costs unless within 14 days

the parties have lodged written submissions to the

contrary, and the order need not be taken out

therefore until the expiration of that 14 days - that

is the order as to costs need not be taken out until

the expiration of 14 days.

MR SOLOMON: If Your Honour pleases.

AT 10.25 AM THE MATTER WAS ADJOURNED SINE DIE

C2Tl/2/RB 2 20/6/90
Pipecoaters(2)
Details
AGLC
G.P. International Pipecoaters Pty Ltd v The Commissioner of Taxation [1990] HCATrans 138
Case
[1990] HCATrans 138
Decision Date

CaseChat Overview and Summary

In the High Court of Australia, G.P. International Pipecoaters Pty Ltd appealed against a decision of the Commissioner of Taxation. The specific nature of the dispute and the prior proceedings are not detailed in this transcript.

The primary legal issue before the High Court concerned the costs of the appeal. This arose from a matter that was reportedly raised only on appeal, prompting a need for the Court to consider its disposition.

Brennan J indicated that the appeal would be dismissed with costs, subject to the parties' right to lodge written submissions within 14 days proposing a different order. The formal order for costs would not be issued until the expiry of this period, allowing for any contrary submissions to be considered.

Orders

Orders of the court

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Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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