Maurici v Chief Commisssioner of State Revenue (No 8) [2007] NSWLEC 37

Reported Decision : 65 ATR 719; 155 LGERA 115

Land and Environment Court of New South Wales

CITATION : Maurici v Chief Commisssioner of State Revenue (No 8) [2007] NSWLEC 37 This decision has been amended. Please see the end of the judgment for a list of the amendments.

APPLICANT: Anthony Phillip Maurici PARTIES : RESPONDENT: Chief Commissioner of State Revenue

FILE NUMBER(S) : 30039A of 1999

CORAM: Biscoe J

KEY ISSUES: Costs :- class 3 merit appeal proceedings before commissioner - land tax appeal based on valuation - appeal successful - reduction in base valuation - modest reduction in lower valuation for which respondent contended - reduction above valuation for which applicant contended - Part 16 r 4(2): no costs order unless fair and reasonable in circumstances of the case - validity of rule - retrospective operation of rule - whether fair and reasonable in circumstances of the case to make costs orders in favour of applicant re proceedings before commissioner.

LEGISLATION CITED: Land and Environment Court Act 1979, s 69(2) Land and Environment Court Rules 1996, Pt 16 r 4

Aldi Foods Pty Ltd v Holroyd City Council (2005) 142 LGERA 141; AMP Henderson Global Investors v Valuer General [2004] NSWLEC 19; AMP Henderson Global Investors Ltd v Valuer General (No 2) [2004] NSWLEC 344; AMP Henderson Global Investors v Valuer General (2004) 134 LGERA 426; Arnett v Holloway [1960] VR 22; Copping v ANZ McCaughan Ltd (1995) 63 SASR 523; Galvin v Forests Commission of Victoria [1939] VLR 284; Gee v Port Stephens Council (2003) 131 LGERA 325; Grant v Kiama Municipal Council [2006] NSWLEC 70; Hunter Development Brokerage Pty Ltd v Cessnock City Council (No 2) [2006] NSWCA 292; Jackman v Dandenong Sewerage Authority (No 2) (1967) 20 LGRA 413; Kinder Investments Pty Ltd v Sydney City Council (2005) 143 LGERA 237; Knight v FP Special Assets Ltd (1992) 174 CLR 178; Leicester v Walton (NSWCA, 22 November 1995, unreported); Manly Warringah Rugby Leagues Club Pty Ltd v Warringah Council [2006] NSWLEC 88; CASES CITED: Maurici v Chief Commissioner of State Revenue [1999] NSWLEC 299; Maurici v Chief Commissioner of State Revenue (1999) 105 LGERA 318; Maurici v Chief Commissioner of State Revenue (No 3) (2000) 107 LGERA 222; Maurici v Chief Commissioner of State Revenue (2001) 51 NSWLR 673; Maurici v Chief Commissioner of State Revenue (No 5) (2001) 119 LGERA 395; Maurici v Chief Commissioner of State Revenue (2003) 212 CLR 111; Maurici v Chief Commissioner of State Revenue (2005) 58 ATR 332; [2005] NSWLEC 20; Maurici v Chief Commissioner of State Revenue (2005) 142 LGERA 315; Maxwell v Murphy (1957) 96 CLR 261; Oshlack v Richmond River Council (1998) 193 CLR 72; Penfold v Penfold (1980) 144 CLR 311; Republic of Costa Rica v Erlanger (1876) 3 Ch D 62; Residents Against Improper Development Inc v Chase Property Investments Pty Ltd [2006] NSWCA 323; Telstra Corporation Ltd v Hornsby Shire Council [2006] NSWLEC 285; Thaina Town (On Goulburn) Pty Ltd v Council of the City of Sydney [2006] NSWLEC 782; Yrttiaho v Public Curator (Qld) (1971) 125 CLR 228