13 A pragmatic, albeit inexact, measure for apportioning costs between parties on the basis of the number of parties may not always be appropriate or fair, but in many cases it may well be appropriate and fair in the interest of producing finality of dispute between the parties. The discretionary nature of costs orders may permit a less rigorous apportionment of costs as between different parties than might be required when determining the apportionment of liability to reflect fault or causation. The apportionment of costs between parties should bear some relationship to the part played by the parties in the overall proceeding however imprecise that relationship must be in any given case. A measure based upon the number of parties (with appropriate adjustments where two or more parties should be considered as in effect one) may be inexact but is rational. Similarly, a measure that apportions the costs against the quantum recovered from each contributor to the overall settlement proceeds (if the costs component can be excised from the settlement figures) would also be appropriate where the facts allow and would also be rational, albeit imprecise. In this case the relevant issue to determine, however, is what proportion of the $1.8m ordered to be paid should be reduced on the basis that it has effectively already been recovered from the respondents with whom the defendants entered into "all in" terms of settlement. The plaintiffs have not satisfied me that they have not in part been compensated for costs by the amounts received in settlement from the other VCAT respondents. On the contrary, by the terms of the settlement agreements I am satisfied that some proportion of the amount received was referrable to costs and received as such. The difficult question is: how much? At one extreme it may be arguable, perhaps, that all of the amounts received by the defendants pursuant to the terms of settlement should all be appropriated to costs: after all, the costs were almost all incurred before the settlements where entered into and, in the absence of evidence of the costs not otherwise having been paid or having been payable, it may be reasonable to assume that the costs were either in fact paid by the defendants from the amounts they received in the settlements or that the amounts they received in the settlements replaced other funds that had previously been used to pay the costs which had been incurred and paid. At the other extreme is the contention for the defendants that none of the amounts they obtained in settlement were paid for or were referrable to the common costs incurred in the proceeding notwithstanding the consideration expressed in the contractual terms.[20]