State taxpayers generally lack standing under Article III to challenge state tax credits; federal taxpayer standing is confined to Establishment Clause challenges to congressional appropriations.
procedure
High Court of Australia held there is no power to make a common fund order in favour of litigation funders at the interlocutory stage of a class action.
Anshun estoppel bars relitigation where it was unreasonable not to raise the issue in earlier proceedings; re-litigation may also constitute abuse of process.
High Court of Australia held the reflective loss principle (Prudential Assurance rule) does not apply in Australia, permitting shareholders to recover losses independently of the company.
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