Penson v Titan National Pty Ltd (No 3)

In *Penson v Titan National Pty Ltd (No 3)*, JC Campbell AJA considered an application for a gross sum costs order and the inclusion of GST within that order, as well as the appropriate form of order for interest on costs. The dispute arose from an extensive history of litigation between the parties concerning costs.

The primary legal issues before the court were whether a gross sum costs order should be made pursuant to s 98(4)(c) of the *Civil Procedure Act 2005* (NSW), and whether such an order should be inclusive of GST. Additionally, the court was required to determine the appropriate form of order for interest on costs pursuant to s 101 of the *Civil Procedure Act 2005* (NSW) when a gross sum costs order is made.

The court ultimately ordered that the applicant pay the costs of the respondents, assessed at $11,800. The court further ordered that the applicant pay interest on these costs at the rates prescribed for the purposes of s 101 of the *Civil Procedure Act 2005* (NSW). This interest was to commence running from the date the respondents had paid the whole of the costs and disbursements itemised in a specific memorandum of costs and disbursements, which was annexed to an affidavit sworn on 4 May 2015.