Western City Developments Pty Ltd v Chief Commissioner of State Revenue (No 2) [2010] NSWADTAP 72

Appeal Panel - Internal

CITATION: Western City Developments Pty Ltd v Chief Commissioner of State Revenue (No 2) [2010] NSWADTAP 72

APPELLANT Western City Developments Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 089078

HEARING DATES: On the papers

SUBMISSIONS CLOSED: 17 September 2010

DATE OF DECISION: 9 November 2010

BEFORE: Needham J SC - Deputy President; Verick A - Judicial Member; Barnes M - Judicial Member

CATCHWORDS: Costs – whether alleged breach of Model Litigant Policy rendered an order for costs fair in the circumstances – no breach of Policy – application for costs of Appeal dismissed.Costs – whether Appeal Panel can order costs of proceedings below – costs order sought encompassed part of hearing which was determined by agreement – held that Appeal Panel had jurisdiction to make order in relation to such costs – application for costs of remitted proceedings dismissed.

DECISION UNDER APPEAL: Western City Developments v. Chief Commissioner of State Revenue [2008] NSWADT 293

FILE NUMBER UNDER APPEAL: 086009

Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Duties Act 1977 Taxation Administration Act 1996

Western City Developments v. Chief Commissioner of State Revenue [2009] NSWADTAP 54 Western City Developments Pty Ltd v. Chief Commissioner of State Revenue [2008] NSWADT 293 B&L Linings Pty Ltd & anor v. Chief Commissioner of State Revenue [2006] NSWADTAP 32 and [2008] NSWCA 187 Salon Today Pty Ltd v M M I R Pty Ltd [2009] NSWADT 71 CASES CITED: T & C Canterella Pty Ltd v. Egg Marketing Board (NSW) [1973] 2 NSWLR 366 B& L Linings Pty Ld v. Chief Commissioner of State Revenue (No 5) (RD) [2010] NSWADTAT 21 AT v Commissioner of Police, NSW [2010] NSWCA 131 Mahenthirarasa v State Rail Authority of NSW (No 2) [2008] NSWCA 201 O'Neill v Henry (No. 2) (Costs) (RLD) [2010] NSWADTAP 54