Morris v McConaghy Australia Pty Ltd (No.3)

In *Morris v McConaghy Australia Pty Ltd (No.3)*, heard in the Industrial Relations Commission of New South Wales, the applicant, Morris, sought to set aside a certificate of taxation issued by the Registrar. The respondent was McConaghy Australia Pty Ltd.

The central legal issue before the Commission was whether the certificate of taxation, which determined the costs awarded in a previous proceeding, should be set aside. This required the Commission to consider the grounds upon which such a certificate could be challenged and the evidence necessary to support an application to set it aside.

Judge Street determined that the applicant had failed to demonstrate sufficient grounds to justify setting aside the certificate of taxation. The Commission applied the principles that a certificate of taxation is prima facie evidence of the correctness of the amount allowed and that an applicant bears the onus of proving that the taxation was incorrect. Without evidence of manifest error or injustice in the taxation process, the certificate would stand.

The application to set aside the certificate of taxation was dismissed.