Fitzpatrick Investments Pty Ltd atf for The Number One Trust v Chief Commissioner of State Revenue [2022] NSWCATAD 159

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Fitzpatrick Investments Pty Ltd atf for The Number One Trust v Chief Commissioner of State Revenue [2022] NSWCATAD 159 Hearing dates: 17 March 2022 Date of orders: 20 May 2022 Decision date: 20 May 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: S E Frost, Senior Member Decision: (1) The Applicant is to pay to the Respondent 50% of the Respondent's professional costs and the whole of his disbursements on an ordinary basis from the date of the Calderbank letter of 13 March 2020. (2) The Applicant is to pay to the Respondent 25% of the Respondent's professional costs and the whole of his disbursements in respect of this costs application. Catchwords: COSTS – land tax – Applicant unsuccessful on review of assessments in respect of three years – Applicant withdraws application for review in respect of fourth year on second last business day prior to hearing – Applicant fails to establish dominant use of land was for primary production for two of the three years requiring determination – Applicant fails to establish primary production use had a significant and substantial commercial purpose or character for the remaining year – whether special circumstances warrant an award of costs – whether the Applicant conducted the proceedings in a way that unnecessarily disadvantaged the Respondent – whether the Applicant's claims had no tenable basis in fact or law or were lacking in substance – effect of the Applicant's rejection of a settlement offer Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: BPU v NSW Trustee and Guardian (Costs) [2016] NSWCATAP 87 Chan v Chief Commissioner of State Revenue [2021] NSWCATAD 266 Cripps v G & M Mawson [2006] NSWCA 84 Fitzpatrick Investments Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 315 Leppington Pastoral Co Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 9 Zucker v Burbank Montague Pty Ltd [2018] NSWCATAP 135 Category: Costs Parties: Fitzpatrick Investments Pty Ltd as Trustee for The Number One Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: F McNeil (Applicant) O Berkmann (Respondent)