When assessing future care damages on a once-and-for-all basis, the GST-inclusive commercial rate is the appropriate starting point; the potential applicability of a GST exemption under s 38.30 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) is merely a future contingency to be weighed in the overall assessment. The question whether r 188(6) solicitor-client costs extend to the whole action or only to the issue on which the offer was bettered remains unresolved where no concession is made.
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