Ellison v Sandini Pty Ltd

1. The first to fourth respondents in WAD 173 of 2017 (the Sandini parties) pay the costs of the appeals of the Commissioner of Taxation as agreed or taxed.
2. The Sandini parties pay eighty per cent (80%) of the costs of the appeals of Debbie Maree Ellison and Wavefront Asset Pty Ltd (ACN 139 479 968) ATF The Felstead Family Trust (the Wavefront parties).
3. Order 1 of the orders made on 7 August 2017 be set aside.
4. In lieu of order 1, the Sandini parties pay the costs of the Commissioner of Taxation and eighty per cent (80%) of the costs of the Wavefront parties in the proceedings below, as agreed or taxed.
5. No order as to costs between the Commissioner of Taxation and the Wavefront parties in the appeals or the proceedings below. Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.

THE COURT: 1 Having regard to the degree of forensic success and failure in respect of the issues which arose for determination on the appeal and the ultimate outcome, the Court considers that, as between the Sandini parties and the Wavefront parties, there ought to be an apportionment of costs both in respect of the appeal and the proceedings below. I certify that the preceding one (1) numbered paragraph is a true copy of the Reasons for Judgment herein of the Honourable Justices Siopis, Logan and Jagot.