Where the party actually bearing the costs liability has no entitlement to an input tax credit, GST should be included in a gross sum costs order because the practical reality of where the liability falls makes it appropriate. Where costs have not yet been paid by the successful party to their solicitor at the time of the order, interest on costs should run from the date the totality of the costs are paid, rather than applying the usual Lahoud v Lahoud rough approximation.
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