Confirms that a jurisdictional determination (here, whether a statutory precondition to appeal under s 69(1)(b) of the Taxation Administration Act 2001 (Qld) was met) constitutes an identifiable 'event' for costs purposes under r 681 UCPR, and that the public importance of resolving a novel statutory construction issue does not, without more, justify departure from the general rule that costs follow the event, particularly where the unsuccessful party sought a private benefit from the litigation.
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