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The Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 3) [2021] FCA 1485

TAXATION – application for further relief following delivery of final judgment – where taxpayer brought an appeal from a taxation objection decision under Pt IVC of the Taxation Administration Act 1953 (Cth) and a review of the same decision under the Administrative Decisions (Judicial Review) Act 1977(Cth) – where the taxpayer succeeded in the review but failed in the appeal – whether orders remitting the matter back to the Commissioner of Taxation should require that the redetermination be limited to the information that was before the Commissioner when the decision was first made

COSTS – where separate causes of action are brought involving the same substantive issue in a single proceeding – where success is achieved on only one cause of action – whether it is appropriate to apportion costs based on the relative success of each party

Full decision here


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