Barsoum v Chief Commissioner of State Revenue [2021] NSWCATAP 266

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Barsoum v Chief Commissioner of State Revenue [2021] NSWCATAP 266 Hearing dates: 6 August 2021 Date of orders: 10 September 2021 Decision date: 10 September 2021 Jurisdiction: Appeal Panel Before: Hennessy ADCJ, Deputy President J.S. Currie, Senior Member Decision: 1. Leave to appeal refused. 2. Appeal dismissed. Catchwords: APPEAL – costs – where Tribunal found the applicant's application for review of an administrative decision to be without merit – whether findings amount to special circumstances warranting an award of costs under s 60 of the Civil and Administrative Tribunal Act 2013 - proceedings misconceived or lacking in substance- relative strength of the parties' claims- no tenable basis in fact or law Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW), ss 3, 60, 80 (2), Duties Act 1997 (NSW), Chapter 2A, s 104J (2) Foreign Acquisitions and Takeovers Act 1975 (Cth), s 4 Land Tax Act 1956 (NSW), ss 5A, 5B Taxation Administration Act 1996 (NSW), s100 (3) Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] 74 NSWLR 481 Barsoum v Chief Commissioner of State Revenue [2020] NSWCATAD 282 BHP Billiton Ltd v Dunning [2013] NSWCA 421 Collins v Urban [2014] NSWCATAP 17 Cornish Investments Pty Limited v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Cripps & Anor v G & M Dawson Pty Ltd & Anor [2006] NSWCA 81 Fitzpatrick Investments Pty Limited v Chief Commissioner of State Revenue [2015] NSWCATAD 103 Gao v Chief Commissioner of State Revenue [2020] NSWCATAD 216 Groth v Secretary, Department of Social Security [1995] FCA 1708 Haritos v Federal Commissioner of Taxation (2015) 223 FCR 315 Kurmond Homes Pty Ltd v Spiteri [2015] NSWCATAP 48 Minister for Aboriginal Affairs v Peko-Wallsend Ltd [1986] HCA 40; (1986) 162 CLR 24 Nakad v Commissioner of Police, NSW Police Force [2014] NSWCATAP 10 Obieta v Australian College of Professionals Pty Ltd [2014] NSWCATAP 38 Oshlack v Richmond River City Council (1998) 193 CLR 72 Prendergast v Western Murray Irrigation Ltd [2014] NSWCATAP 69 Ruddock v Vadarlis (No 2) (2001) 115 FCR 229 Ryan v BKB Motor Vehicle Repairs Pty Ltd [2017] NSWCATAP 39 Secretary, Department of Family and Community Services v Smith [2017] NSWCA 206 The Owners, Strata Plan No 55773 v Roden (Costs) [2020] NSWCATAP 197 Texts Cited: None cited Category: Principal judgment Parties: Samy Hanna Karmel Barsoum (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: D. Lewis (Respondent)