ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation (No 2) [2020] FCAFC 225 (15 December 2020) (Perram, Moshinsky and Thawley JJ)


Catchwords:


PRACTICE AND PROCEDURE – costs – appeal on a question of law from the Administrative Appeals Tribunal pursuant to s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – where the applicant was substantially successful in the outcome of the appeal – where the applicant did not succeed on all grounds – whether to depart from ordinary rule that costs follow the event