Fitzpatrick Investments Pty Limited v Chief Commissioner of State Revenue [2015] NSWCATAD 103

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Fitzpatrick Investments Pty Limited v Chief Commissioner of State Revenue [2015] NSWCATAD 103 Hearing dates: 8 April 2015 Decision date: 19 May 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: No order as to costs Catchwords: STATE REVENUE - Land Tax – application for review of assessment discontinued prior to a hearing – whether special circumstances warrant an award of costs – s 60 of Civil and Administrative Tribunal Act 2013 Legislation Cited: Land Tax Management Act 1956 Civil and Administrative Tribunal Act 2013 Legal Profession Act 2004 Administrative Decisions Tribunal Act 1997 Social Security Act 1991 Taxation Administration Act 1996 Cases Cited: Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue (2010) 79 NSWLR 724 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 23 Cripps & Another v G & M Dawson [2006] NSWCA 81 Brian Lewis Groth v Secretary Department of Social Security [1995] FCA 1708 Minister for Community Services and Health and Medicare Participation and Review Committee v Chi Keong Thoo [1998] FCA 54 Holpitt Pty Ltd v Varimu Pty Ltd & Others [1991] FCA 269; (1991) 103 ALR 684 Re Minister for Immigration and Ethnic Affairs, ex parte Lai Qin [1997] HCA 6; (1997) 186 CLR 622 Category: Costs Parties: Fitzpatrick Investments Pty Limited (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: R Hamilton SC (Applicant) I Mescher (Respondent)