Paton, S.L. v Commissioner of Taxation

[1989] FCA 286

./

'- ; ,,

L
m C

JUDGMENT NO. &..g.& ?...E v'' Q3

NOT FOR DISTRIBUTION

IN THE FEDERAL COURT OF AUSTRALIA	)
)

NEW SOUTH WALES DISTRICT REGISTRY j NO. ~ ~ 1 0 8 1 of 1988

1

GENERAL DIVISION 1

BETWEEN:  SONIA LESLIE PATON

Applicant

AND :  COMMISSIONER OF TAXATION

Respondent

IN THE FEDERAL COURT OF AUSTRALIA	)
\
NEW SOUTH WALES DISTRICT REGISTRY	j NO. ~ G l O 8 2 of 1988
)

GENERAL DIVISION 1

BETWEEN:  LAWRENCE CLIFFORD PATON

Applicant

AND :  COMMISSIONER OF TAXATION

Respondent

28 APRIL 1989

REASONS FOR JUDGMENT

which were directions hearings.

LOCRHART J.

These matters were earlier disposed of by consent by allowing the appeals and setting aside irrelevant assessments, there is stlll however some dispute between the partles as to costs. The applicants ask for an order for costs since they have, in effect, won the appeals. The respondent opposes that but does consent to paying the applicants' costs for 24 February and 22 March this year

Having read the evidence and heard the argument I am of the view, especially in the llght of the hlstory of the matter in the Court, that the proper order for costs is that the respondent should pay one half of the applicants' costs save for the two days I have mentioned where he has to pay all the applicantsf costs. Accordingly I make that order.

I certify that this and the preceding one

(1) page are a true copy of the reasons for judgment herein of the Honourable Mr. Justice Lockhart.

~ssociate

Date: 28 April 1989