Mawland Quarantine Station Pty Ltd atf the Mawland Quarantine Station Unit Trust v Chief Commissioner of State Revenue [2023] NSWSC 793

Supreme Court New South Wales

Medium Neutral Citation: Mawland Quarantine Station Pty Ltd atf the Mawland Quarantine Station Unit Trust v Chief Commissioner of State Revenue [2023] NSWSC 793 Hearing dates: On the papers Date of orders: 7 July 2023 Decision date: 07 July 2023 Jurisdiction: Equity - Revenue List Before: Richmond J Decision: The plaintiff is to pay 98% of the defendant's costs of the proceedings. Catchwords: COSTS — party/party — general rule that costs follow the event — proceedings discontinued or dismissed Legislation Cited: Civil Procedure Act 2005 (NSW), s 98(1) Land Tax Management Act 1956 (NSW), s 10(1)(p1), 21C(2) Uniform Civil Procedure Rules 2005 (NSW), r 42.1 Cases Cited: Edwards Madigan Torzillo Briggs Pty Ltd v Stack [2003] NSWCA 302 ONE.TEL Ltd v Deputy Commissioner of Taxation (2000) 101 FCR 548; [2000] FCA 270 Re Minister for Immigration and Ethnic Affairs; ex parte Lai Qin (1997) 186 CLR 622; [1997] HCA 6 Zhao v Suzhou Haishun Investment Management Co Ltd [2020] VSCA 34 Category: Costs Parties: Mawland Quarantine Station Pty Ltd ACN 107 088 157 as trustee for the Mawland Quarantine Station Unit Trust (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: Mr M Seymour (Plaintiff) Ms P Lane (Defendant)

Solicitors: Holding Redlich (Plaintiff) Crown Solicitor's Office (Defendant) File Number(s): 2022/00025343