Thiel v Commissioner of Taxation

In *Thiel v Commissioner of Taxation*, the High Court of Australia considered an application by the appellant for an order regarding the costs of proceedings in the Supreme Court of Western Australia and the Full Court of the Federal Court. The Court had previously delivered judgment in the matter on 26 August 1990, at which time it reserved liberty for the appellant to apply concerning these costs.

The central legal issue before the High Court was whether the respondent, the Commissioner of Taxation, should be ordered to pay the appellant's costs incurred in the lower courts. The Court had the benefit of written submissions from both the appellant and the respondent in determining this question.

The High Court concluded that the respondent should indeed bear the costs of the appellant for the proceedings in both the Supreme Court of Western Australia and the Full Court of the Federal Court. Accordingly, the Court ordered that the respondent pay the appellant's costs of those proceedings.