A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 143

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 143 Hearing dates: On the papers Decision date: 07 July 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: H Sorensen, Senior Member Decision: No order as to costs Catchwords: ADMINISTRATIVE LAW - Civil and Administrative Tribunal Act 2013 (NSW), s 60 – application for costs – whether special circumstances warrant an order for costs - TAXES & DUTIES – Gaming Machine Tax Act 2001 (NSW) Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Gaming Machine Tax Act 2001 (NSW) Taxation Administration Act 1996 (NSW) Gaming Machines Act 2001 (NSW) Cases Cited: A J Holdings (NSW) Pty Limited & Cumedo Pty Limited v Chief Commissioner of State Revenue [2013] NSWADT 156 A J Holdings NSW Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAP 40 A J Holdings (NSW) Pty Limited v Chief Commissioner of State Revenue [2015] NSWCATAD 12 B and L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue (No 4) (RD) [2008] NSWADTAP 14 Cachia v Hanes (1994) 179 CLR 403 Campbell v Chief Commissioner of State Revenue (RD) [2011] NSWADTAP 27 Citadin Pty Ltd (No 2) v Eddoe Azzi Australia Pty Ltd & General Pants Co Pty Ltd [2001] NSWADTAP 31 CPD Holdings Pty Ltd (t/as Bathroom Exchange) v Baguley [2015] NSWCATAP 21 Cripps v G & M Dawson Pty Ltd [2006] NSWCA 81 eMove Pty Ltd v Dickinson [2015] NSWCATAP 94 Fitzpatrick Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2015] NSWCATAD 103 GA v University of Sydney (No 2) [2010] NSWADTAP 53 Hammond v Ozzy's Cheapest Cars Pty Ltd (t/as Ozzy Car Sales) [2015] NSWCATAP 65 KT v Sydney Local Health District (formerly Sydney Local Health Network) (No 2) [2011] NSWADTAP 42 Kurmond Homes Pty Ltd v Spiteri [2015] NSWCATAP 48 Latoudis v Casey (1990) 170 CLR 534 McNeil v Narrabri Shire Council [2013] NSWCA 112 at [49] Megerditchian v Kurmond Homes Pty Ltd [2014] NSWCATAP 120 Oshlack v Richmond River Council (1998) 193 CLR 72 Papacostas v The Chief Commissioner of State Revenue [2006] NSWADT 57 Pertl v Kahl (Deputy Commissioner of Taxation (SA)) (1976) 13 SASR 433 Category: Costs Parties: A J Holdings (NSW) Pty Ltd Chief Commissioner for State Revenue Representation: Counsel: I Mescher (Respondent)