This matter concerned the orders to be made by the primary judge in each proceeding upon remitter by the High Court of Australia, which set aside the orders of the Full Court and reinstated the orders of the primary judge; subject to the question of the costs of each proceeding at trial being remitted to the primary judge. The question was of the costs of the trial of each proceeding having received the substantive determination of the issues and orders by the High Court.
The principal judgment was delivered in Thomas v Commissioner of Taxation [2015] FCA 968. That judgement concerned seven appeals under Pt IVC of the Taxation Administration Act 1953 (Cth). The matter involved a challenge of an objection decision issued by the Commissioner of Taxation relating to primary tax liability and penalty assessments for several years.
Mark Robertson QC (and Mr L Harrison QC) appeared on behalf of the applicant, instructed by Hopgood Ganim.
The judgment is available here.