Kyriacou v Chief Commissioner of State Revenue [2009] NSWADT 175

CITATION: Kyriacou v Chief Commissioner of State Revenue [2009] NSWADT 175

DIVISION: Revenue Division

APPLICANTS Apostolos Paul Kyriacou and Michael Peters Kyriacou PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 076147 and 086109

HEARING DATES: 28 April 2009

SUBMISSIONS CLOSED: 24 June 2009

DATE OF DECISION: 8 July 2009

BEFORE: Handley R - Deputy President

CATCHWORDS: Costs

Land Tax Management Act 1956 LEGISLATION CITED : Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997 Vexatious Proceedings Act 2008

Salon Today Pty Ltd v MMIR Pty Ltd [2009] NSWADT 71 BE v University of Technology, Sydney (GD) [2009] NSWADTAP 22 Jenkins v YMCA of Great Lakes [2008] NSWADT 335 Tu v University of Sydney (No 2) (EOD) [2002] NSWADTAP 25 CASES CITED: Falconbridge Pty Ltd v Yarra City Council (costs) (Red Dot) [2005] VCAT 2449 Briginshaw v Briginshaw (1938) 60 CLR 336 Oceanic Sun Line Special Shipping Co Inc v Fay (1988) 165 CLR 197 Commissioner of Police, NSW Police v LZ (GD) [2008] NSWADTAP 22 Attorney-General (Vic) v Wentworth (1988) 14 NSWLR 481 Re Williams and Australian Electoral Commission (1995) 21 AAR 467

APPLICANTS D Price, counsel REPRESENTATION: RESPONDENT I Mescher, counsel

(1)The Applicants are to pay the Respondent's costs incurred in respect of or incidental to (1) the Applicants' applications for summonses on 14 and 15 April 2009, ORDERS: (2) the Respondent's preparation for the hearing after the filing of their further evidence and final submissions on 20 March 2009, (3) the Respondent's further preparation for the hearing on being notified of the Applicants' withdrawal of their applications on 24 April 2009, and (4) attendance at the hearing on 28 April 2009, such costs to be as agreed or assessed in accordance with the Legal Profession Act 2004.