Razzy Australia Pty Ltd & Anor v Commissioner of State Revenue [2021] VSC 409

INTEREST – Interest payable on refund of Stamp duty – Whether appropriate to have regard to the interest rate payable to refunds under Part 10 of the Taxation Administration Act 1997 (Vic) when determining the interest rate to be applied pursuant to s 58 of the Supreme Court Act 1986 (Vic) – ‘Good cause’ not shown to depart from maximum penalty rate applicable pursuant to s 58 of the Supreme Court Act 1986 (Vic) – Supreme Court Act 1986 (Vic), s 58 – Taxation Administration Act 1997 (Vic), ss 18, 25(1), 27 – Landrow Properties Pty Ltd v Commissioner of State Revenue [2009] VSC 108; North West Melbourne Recycling Pty Ltd v Commissioner of State Revenue (No 2) [2017] VSC 726; Hosking v Ipex Software Service Pty Ltd (No 2) [2004] VSC 343; Hartley Poynton Ltd v Ali [2005] VSCA 53; Johnson Tiles Pty Ltd v Esso Australia Pty Ltd (No 3) [2003] VSC 244; Hodgson v Amcor Ltd (No 9) [2012] VSC 205 referred to.

COSTS – Indemnity costs – Issue maintained by Commissioner until trial abandoned without explanation – Overarching obligation to narrow the issues in dispute – Indemnity costs of the abandoned issue to be paid by the Commissioner – Calderbank offer was a genuine offer to compromise – Commissioner’s refusal to accept the offer unreasonable –Civil Procedure Act 2010 (Vic), s 23 – Hazeldene’s Chicken Farms (2005) 13 VR 435 applied; North West Melbourne Recycling [2017] VSC 726; Commissioner of State Revenue v Challenger Investments Ltd (No 2)[2011] VSCA 398 referred to.

Full decision here