De Tarle v Chief Commissioner of State Revenue [2022] NSWCATAD 278

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: De Tarle v Chief Commissioner of State Revenue [2022] NSWCATAD 278 Hearing dates: On the papers Date of orders: 19 August 2022 Decision date: 19 August 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: T Simon, Principal Member Decision: 1. An oral hearing on the issue of costs is dispensed with under s 50 (2) of the Civil and Administrative Tribunal Act 2013 (NSW). 2. The application for costs is dismissed. Catchwords: COSTS --- special circumstances Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Civil and Administrative Tribunal Rules 2014 (NSW) Duties Act 1997 Cases Cited: De Tarle v Chief Commissioner of State Revenue [2021] NSWCATAD 270 Hammond v Ozzy's Cheapest Cars Pty Ltd t/as Ozzy Car Sales [2015] NSWCATAP 65 Taxation Administration Act 1996 Category: Costs Parties: Benoit de Tarle (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Applicant (Self-represented) Crown Solicitor (Respondent) File Number(s): 2021/00109730 Publication restriction: Nil

REASONS FOR DECISION 1. This is an application for costs made by the applicant in relation to a decision made by a differently constituted Tribunal in De Tarle v Chief Commissioner of State Revenue [2021] NSWCATAD 270. Due to the unavailability of the Senior Member who determined the substantive proceedings, the Tribunal has been reconstituted to deal with this costs application. 2. In March 2017, the applicant purchased a property and became liable to pay duty by 9 June 2017 under the Duties Act 1997. The applicant did not pay the duty in full, and the respondent assessed the applicant as liable to pay interest. The substantive proceedings related a review by the Tribunal of the respondent's decision to assess the applicant for interest. On 17 September 2021 the Tribunal remitted the assessment to the respondent for determination of the interest from 1 July 2017. 3. The applicant made the application for costs on 6 October 2021. On 11 July 2022 the Tribunal made directions for exchange of submissions and documents for the application for costs to be determined. The directions also allowed for submissions as to whether the parties consented to a hearing being dispensed with in relation to the costs application. 4. The applicant filed written submissions and documents on 18 July 2022. The respondent filed written submissions and documents in response on 1 August 2022 and the applicant filed submissions in reply on 8 August 2022. I have read and considered the written submissions of both parties. 5. Neither party sought an oral hearing on the issue of costs. I am satisfied that it is appropriate to deal with the costs application on the papers as a hearing would amount to further unnecessary costs to the parties. Accordingly, I have made an order dispensing with a hearing.