Northern Territory Numbered Acts

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TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 132

Costs

    (1)     Subject to this section, each party to an appeal to the Tribunal must bear the party's own costs.

    (2)     The Tribunal may order a party to pay all or a specified part of the costs of another party if satisfied it is fair to do so, having regard to the following:

    (a)     the conduct of each party and, in particular:

        (i)     any failure by a party to comply with an order or direction of the Tribunal; or

        (ii)     any attempt by a party to deceive another party or the Tribunal; or

        (iii)     conduct that unreasonably complicates or prolongs the proceedings; or

        (iv)     any other form of conduct that is vexatious or unfairly disadvantages another party to the appeal;

    (b)     the strength (or weakness) of the case for each party;

    (c)     the nature and complexity of the appeal;

    (d)     any other matter the Tribunal considers relevant.

    (3)     If the Tribunal considers the representative of a party (rather than the party) responsible for conduct that justifies an award of costs against the party, the Tribunal may order the representative to pay the costs personally.



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