Maurici v Chief Commissioner of State Revenue [No. 5] [2001] NSWLEC 287

Reported Decision : 119 LGERA 395

Land and Environment Court of New South Wales

CITATION : Maurici v Chief Commissioner of State Revenue [No. 5] [2001] NSWLEC 287 APPLICANT: Anthony Phillip Maurici PARTIES : RESPONDENT: Chief Commissioner of State Revenue FILE NUMBER(S) : 30039 of 1999 CORAM: Lloyd J KEY ISSUES: Costs :- class 3 proceedings - appeal against tax assessment - principles in exercise of discretion as to costs

Land and Environment Court Act 1979 s 69(2) LEGISLATION CITED: Land Tax Management Act 1956 s 38A Practice Direction 1996 cl 10A Bruce-Smith (Executors of Estate of) v Federal Commissioner of Taxation (1973) 130 CLR 340; Gregory v Federal Commissioner of Taxation (1971) 123 CLR 547; McDonald v Mosman Municipal Council [No. 2] (2000) 107 LGERA 211; Maurici v Chief Commissioner of State Revenue, NSWLEC, Commissioner Nott, 6 October 1999, unreported; CASES CITED: Maurici v Chief Commissioner of State Revenue [No. 2] (1999) 105 LGERA 318; Maurici v Chief Commissioner of State Revenue [No. 3] 107 LGERA 222; Maurici v Chief Commissioner of State Revenue [No. 4] 114 LGERA 376; Murray (In re the Estate of) (1961) 62 SR (NSW) 485; Murray Publishers Pty Ltd v Valuer-General (1994) 84 LGERA 13; Oshlack v Richmond River Council (1998) 193 CLR 72 DATES OF HEARING: 18/10/2001 DATE OF JUDGMENT: 12/14/2001