(1)  In this Division –

bill means a bill of costs, an account or a statement of charges;

costs includes disbursements;

party includes –

(a) a person not a party to a proceeding by or to whom costs in respect of the proceeding are payable by or under an Act, these rules or an order of the Court or a judge; and

(b) in the case of a proceeding in another court or before a tribunal or an arbitration, any person, by or to whom costs in respect of the proceeding or arbitration are payable if, and by or under an Act, these rules or an order of the Court or a judge, those costs are to be taxed in the Court;

taxed costs means costs taxed in accordance with this Division;

trustee includes –

(a) an executor of a will; and

(b) an administrator of the estate of a deceased person.

(2)  In this Division –

(a) a reference to a fund held by a trustee or out of which costs are to be paid includes a reference to any property held for the benefit of any person or class of persons, including the assets of a company in liquidation or held on trust for any purpose; and

(b) a reference to a fund held by a trustee includes a reference to any property to which the trustee is entitled as trustee, whether alone or together with any other person and whether the property is in the possession of the trustee or not.

(3)  This Division applies to –

(a) costs payable or to be taxed under these rules or any order of the Court or a judge; and

(b) costs to be taxed in the Court under any Act.