ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation (No 2)

[2020] FCAFC 225

Full Court of the Federal Court15 December 2020

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Interrogate

Catchwords

1. costs
1. appeal on a question of law from the Administrative Appeals Tribunal pursuant to s 44 of the Administrative Appeals Tribunal Act 1975 (Cth)

Quick Take

Failure on subsidiary or unnecessary grounds of appeal will not ordinarily justify departure from the rule that costs follow the event where the appellant was substantially successful in the outcome.