Sands & McDougall (Wholesale) Pty Ltd (in liq) & Anor v Commissioner of Taxation

(1999) 2 VR 114; [1999] VSCA 36

Victorian Court of Appeal

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Interrogate

Catchwords

1. Practice and Procedure
2. › Costs
3. › Offers of compromise
4. › Costs consequences of unaccepted offer
5. › Whether rule governing costs consequences applies to costs of appeal or only costs at first instance
6. › Rules of the Supreme Court, Chapter I, r 26.11
1. Practice and Procedure
2. › Orders
3. › Slip rule
4. › Accidental slip or omission
5. › Whether slip rule available where outcome of correction is a matter of controversy
6. › Whether solicitor and client costs should be awarded under slip rule
7. › Rules of the Supreme Court, r 36.07
1. Practice and Procedure
2. › Costs
3. › Offers of compromise
4. › Effect of rules of court where appeal later
5. › Whether offer of compromise under r 26.11 can be made after judgment at first instance

Quick Take

Rule 26.11 of the Victorian Rules of the Supreme Court governs costs consequences of offers of compromise only at first instance; it does not directly apply to costs of an appeal. The slip rule cannot be used to add solicitor and client costs to a costs order where the entitlement to such costs is a matter of genuine controversy. A plaintiff who has made an offer under r 26.11 before judgment may rely on the offer as a discretionary factor when seeking solicitor and client costs of an appeal, but cannot invoke r 26.11 directly.