Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 3)

[2023] NSWCA 63

NSW Court of Appeal

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Interrogate

Catchwords

1. Practice and Procedure
2. › Costs
3. › Party/party costs
4. › Exceptions to general rule that costs follow the event
5. › Calderbank offer
6. › Whether non-acceptance of offer was unreasonable
7. › Whether offer represented genuine compromise
8. › Effect of interest accrual on comparison of offer with outcome

Quick Take

Comparisons between Calderbank offers and outcomes must be made at the same dates, and interest accrued after the offer date should not be included in the comparison when seeking indemnity costs.