Elizabeth Bishop SC and Thomas Arnold, instructed by HWL Ebsworth Lawyers, recently appeared for the Deputy Commissioner of Taxation in Deputy Commissioner of Taxation v Widdup (No 3) [2024] FCA 80.

The Federal Court considered whether the Deputy Commissioner should be awarded indemnity costs pursuant to s 43 of the Federal Court of Australia Act 1976 (Cth).

The Court awarded the Deputy Commissioner indemnity costs in respect of the substantive proceedings from 24 August 2023, finding that the taxpayers acted unreasonably in pursuing their cross-claim beyond this date.

A copy of the Court’s reasons for judgment can be found here.