Shell Energy Holdings Australia Limited v Commissioner of Taxation (Costs) [2026] FCA 882

The Federal Court of Australia has delivered judgment in Shell Energy Holdings Australia Limited v Commissioner of Taxation (Costs) [2026] FCA 882.

Case details

Citation: [2026] FCA 882

Decision date: 2026-07-07

Court: Federal Court of Australia

Catchwords

COSTS, where applicant seeks indemnity costs, where judgment more favourable than rejected offer of compromise, presumption of entitlement to indemnity costs from two days after offer was served, where offer was substantial compromise, where no evidence that dispute on point of law has ongoing significance, indemnity costs ordered from two days after offer was served

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