打完官司出判决结果以后，胜诉方会提交Bill of Costs，胜诉方的诉讼费用由败诉方承担。就列明的具体金额，败诉方会接受、协商或在Taxation hearing提出异议由法庭裁定费用分摊。而诉讼费用的确定氛围standard basis和indemnity basis，一般前者较低，后者较高，越高当然就是对胜诉方更有利。
About taxation of costs
What taxation of costs means
In the legal context, if the court orders costs to be taxed, parties will have to attend a separate taxation hearing at a later date for the court to assess the amount of costs payable.
At the taxation hearing, the registrar will consider a document known as a Bill of Costs submitted by the receiving party (usually the winning party) to decide the quantum (amount) of costs payable by the paying party (usually the losing party).
The registrar will determine each disputed item in the Bill of Costs after hearing objections and submissions from each party.
Note
The registrar at the taxation hearing may not be the same judge who has heard the main case.
Bill of Costs
A Bill of Costs includes fees, charges, expenses and remuneration (in 3 separate sections) for:
Work done in the civil case.
Work done for and in the taxation of costs.
All disbursements (out-of-pocket expenditure) made in the civil case.
The Bill of Costs may be filed to claim one of the following:
Party-and-party costs (costs to be paid by one party to the other party).
Solicitor-and-client costs (costs to be paid by a party to the party's lawyer for legal services).
Bases of taxation
The standard basis and the indemnity basis are the 2 methods for calculating the amount of costs taxed.
In general, costs awarded on the standard basis will be of a lower quantum (amount) than costs awarded on the indemnity basis.
Standard basis
Taxation on a standard basis means that the receiving party has to show that a particular item was reasonably incurred or reasonable in amount and therefore should be allowed.
If there is any doubt over whether the item was reasonably incurred or of a reasonable amount, the registrar will resolve the question in favour of the paying party.
The standard basis is the default basis of party-and-party costs. This means that if the court does not indicate that the party-and-party costs are being taxed on any other basis, the order of costs is being made on a standard basis.
Example
The receiving party to be paid is seeking reasonable costs of $5,000 but the paying party disagrees and says reasonable costs should only be $3,000.
If there is doubt as to which amount is correct and both versions are reasonable, the registrar taxing the Bill of Costs will decide in favour of the paying party and fix it at $3,000.
Indemnity basis
Taxation on an indemnity basis means that all costs will be allowed except for those of an unreasonable amount or which have been unreasonably incurred. If the registrar has any doubts as to whether the item was reasonably incurred or of a reasonable amount, they will resolve the question in favour of the receiving party.
The indemnity basis is the default basis of solicitor-and-client costs.
Example
The receiving party to be paid is seeking reasonable costs of $5,000 but the paying party disagrees and says reasonable costs should only be $3,000.
If there is doubt as to which amount is correct and both versions are reasonable, the registrar assessing the Bill of Costs will decide in favour of the receiving party and fix it at $5,000.
Resources
Relevant legislation
Legislation associated with this topic includes Order 59 of the Rules of Court.
Practice directions
Refer to:
For Supreme Court: Part XII of the Supreme Court Practice Directions for taxation matters and costs.
For State Courts: Part XV of the State Courts Practice Directions for Bill of Costs for taxation.
