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Commissioner for Taxation v Starbrake Holdings Pty Limited [2016] FCA 48

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COSTS - dismissal of substantive application - no longer utility in court determining substantive question in application - general rule that no order as to costs where both parties acted reasonably in commencing proceedings and continued to be reasonable until it was dismissed -whether court is satisfied that one party was almost bound to succeed if the matter had gone to hearing - purpose of finality of litigation - submitting notices filed by the respondents

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