Costs awarded to Commissioner as successful party - no basis for a reduction

Following the Court’s earlier dismissal of the appellants’ appeal against assessments and shortfall penalties, His Honour Justice Jagose determined the Commissioner’s reserved costs claim. The Court rejected the appellants’ submission that costs should be reduced by 50 per cent for alleged “limited success” on appeal. It held the appellants had been comprehensively unsuccessful on the issue for determination, and that the Commissioner’s abandonment of part of the shortfall penalty claim during the hearing did not justify any reduction. The Court allowed category 2 costs, including band C costs for selected steps, costs for preparing the common bundle, and costs for second counsel.