Chief Commissioner of State Revenue v Kelly (No.3) (RD) [2011] NSWADTAP 12

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Kelly (No.3) (RD) [2011] NSWADTAP 12 Hearing dates: 14 February 2011 Decision date: 24 March 2011 Before: P Callaghan SC, Deputy President S Frost, Judicial Member D Koutoulas, Non Judicial Member Decision: 1.Dismiss the application for leave to extend the appeal to a review of the merits. 2.Dismiss the appeal. 3.Order the Appellant to pay the First Respondent's costs of the appeal (not including any costs in respect of the interlocutory applications the subject of decisions [2010] NSWADTAP 79 and [2010] NSWADTAP 80) as agreed or as assessed on a party and party basis. Catchwords: Appeal - costs - fairness - relevant considerations - statutory interpretation Legislation Cited: Administrative Decisions Tribunal Act 1997 Land Tax Management Act 1956 Land & Environment Court Act 1979 Land & Environment Court Rules 1996 Uniform Civil Procedure Rules 2005 Victorian Civil and Administrative Tribunal Act 1998 (Vic.) Cases Cited: A & J Verdi Pty Ltd v Uckan (RLD) (No.2) [2011] NSWADTAP6 Argus Industrial Group Holdings Ltd v CCSR [2010] NSWADT 136 Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1948] 1 KB 223 AT v Commissioner of Police [2010] NSWCA 131 B & L Linings Pty Ltd v CCSR (No.5) (RD) [2010] NSWADTAP 21 Carlin Pty Ltd v MCTGF [1991] VCAT 1976 Dennis Willcox Pty Ltd v FCT (1988) 79 ALR 267 Industry Research Development Board v Bridgestone Australia Ltd (2004) 136 FCR 47 Jonamill Pty Ltd v Alramon Pty Ltd (No.2) (RLD) 2010 NSWADTAP 3 KT v Sydney Local Health Network (No.2) (GD) [2011] NSWADTAP8 Makenthirarasa v SRA (No.2) (2008) 72 NSWLR 273 O'Sullivan v Medical Council of NSW [2010] NSWADTAP 4 Perry Properties Pty Ltd v CCSR [2011] NSWADTAP 1 Port Stephens Council v Sansom (2007) 156 LGERA 125 Thaina Town (On Goulburn) Pty Ltd v Sydney City Council (2007) 71 NSWLR 230 Transport Accident Commission v O'Reilly [1999] 2 VR 436 Ull Pty Ltd v Adwell Holdings Pty Ltd (No.2) [2010] NSWADTAP 49 Valastar Pty Ltd v CCSR [2010] NSWADTAP 84 Western City Developments Pty Ltd v CCSR (No.2) [2010] NSWADTAP 72 World Best Holdings Pty Ltd v Sarker [2010] NSWCA 24 YX v NSW Medical Board [2010] NSWADTAP 55 Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Francis Kelly (First Respondent) Joanne Seve (Second Respondent) Representation: Counsel I Young (Appellant) Crown Solicitor (Appellant) J Seve (Respondent in person and as solicitor for First Respondent) File Number(s): 109019 Decision under appeal Citation: Kelly v Chief Commissioner of State Revenue (No.2) [2010] NSWADT 52 Date of Decision: 2010-02-19 00:00:00 Before: Revenue Division File Number(s): 086114