Chief Commissioner of State Revenue v Platinum Investments Management Ltd (No 2)

[2011] NSWCA 197

NSW Court of Appeal

View on CaseLaw

Built by Barristers,
For Australian Law.

See how it works

Interrogate

Catchwords

1. Practice and Procedure
2. › Costs
3. › Indemnity costs
4. › Calderbank offer
5. › Whether rejection of offer unreasonable
6. › Offer failing to address related proceedings between same parties
7. › Offer not clarified after concern raised
1. Practice and Procedure
2. › Costs
3. › Indemnity costs
4. › Calderbank offer
5. › Scope of offer
6. › Whether offer must address related assessments or proceedings to be reasonable
1. Revenue Law
2. › Stamp duty
3. › Assessment
4. › Issue estoppel
5. › Whether judgment on one deed in a series creates issue estoppel for other deeds in same terms

Quick Take

A Calderbank offer that fails to address related proceedings or assessments between the same parties may be reasonably rejected, particularly where the offeree raises the omission and the offeror does not clarify the offer. The construction of one instrument in a series in the same terms does not necessarily create an issue estoppel for the construction of the others.