Robertson v Commissioner of Stamp Duties (NSW)

The case of *Robertson v Commissioner of Stamp Duties (NSW)* concerned an appeal to the High Court of Australia following a case stated by the Commissioner of Stamp Duties (NSW). The dispute arose from the assessment of stamp duty and the subsequent award of costs to the successful appellant, Mr. Robertson. The core of the appeal related to the taxation of those costs, specifically the scale to be applied in determining the quantum of the award.

The High Court was required to determine the appropriate scale of costs to be applied in taxing the costs awarded to the appellant. This involved interpreting the relevant Rules of the Supreme Court of New South Wales, specifically rules 408 and 420, in conjunction with the *Stamp Duties Act (NSW)*. The central question was whether the costs should be taxed according to a general scale or a specific scale applicable to the circumstances of the appeal.

The Court reasoned that the Rules of the Supreme Court provided the framework for taxing costs. Rule 408, which dealt with the taxation of costs generally, was to be read in conjunction with Rule 420, which stipulated that where no specific scale was provided, the costs were to be taxed according to the scale in force at the time the action was commenced. The Court found that the taxation of costs in this instance fell under the general provisions of the Rules, and therefore the scale in force at the commencement of the proceedings was to be applied. The appeal was allowed, and the matter was remitted to the Supreme Court for taxation of costs in accordance with the principles laid down by the High Court.