Barsoum v Chief Commissioner of State Revenue (Costs) [2021] NSWCATAD 91

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Barsoum v Chief Commissioner of State Revenue (Costs) [2021] NSWCATAD 91 Hearing dates: On the papers Date of orders: 14 April 2021 Decision date: 14 April 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg RFD, Senior Member Decision: 1. The costs application by the Chief Commissioner be determined on the papers. 2. Mr Barsoum pay the costs of the Chief Commissioner, of and incidental to the substantive proceedings, as agreed or assessed on the ordinary basis. Catchwords: REVENUE - COSTS - whether there were special circumstances and if so did they warrant an order for costs – s 60 Civil and Administrative Tribunal Act 2013 - credibility of a party - conduct of a party – misconceived and lacking in substance. Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Foreign Acquisitions and Takeovers Act 1975 (Cth) Land Tax Act 1956 (NSW) Legal Profession Uniform Law Application Act 2004 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 143 Barsoum v Chief Commissioner of State Revenue [2020] NSWCATAD 282 Ceepee Pty Ltd v RMS [2015] NSWCATAD 130 Chan v Commissioner for Fair Trading [2015] NSWCATAD 62 CRIPPS and Another v G& M DAWSON Pty Ltd and Another; G & M DAWSON Pty Ltd and Another v CRIPPS and Another [2006] NSWCA 81 Fitzpatrick Investments Pty Limited v Chief Commissioner of State Revenue [2015] NSWCATAD 103 Kurmond Homes Pty Ltd v Spiteri [2015] NSWCATAP 48 Lin v Chief Commissioner of State Revenue [2018] NSWCATAD 98 Speight v Syme (1894) 20 VLR 107 The Owners – Strata Plan No 55773 v Roden (Costs) [2020] NSWCATAP 197 Yammatree Pty Ltd (Applicant); North West Local Land Service (Respondent) [2015] NSWCATAD 221 Zafiropoulos v Director General, NSW Fair Trading [2015] NSWCATOD 104 Texts Cited: None Category: Costs Parties: Samy Hanna Kamel Barsoum (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: D Lewis (Respondent)