Chief Commissioner of State Revenue v Fitzpatrick Investments Pty Limited [2016] NSWCATAP 91

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Fitzpatrick Investments Pty Limited [2016] NSWCATAP 91 Hearing dates: 4 November 2015, 24 March 2016 Date of orders: 20 April 2016 Decision date: 20 April 2016 Jurisdiction: Appeal Panel Before: Dr J Renwick SC, Senior Member R Deutsch, Senior Member Decision: Appeal dismissed Catchwords: CIVIL AND ADMINISTRATIVE TRIBUNAL – Appeal Panel – Land Tax appeal withdrawn just prior to hearing – no order as to costs – appeal – did former costs provision apply – no legal error in applying current costs provision – no other error of law – appeal dismissed Legislation Cited: Administrative Decisions Tribunal Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Interpretation Act 1987 (NSW) Land Tax Management Act 1956 (NSW) Cases Cited: Blue Oil Energy Pty Ltd v Tan [2014] NSWCA 81 Brian Lewis Groth v Secretary, Department of Social Security [1995] FCA 1708 Commissioner of Taxation v McGrouther [2015] FCAFC 34 Cripps v G & M Dawson [2006] NSWCA 81 Duffy v Da Rin [2014] NSWCA 270 Esplanade Wollongong Pty Ltd ATF Esplanade Wollongong Trust v Commissioner of State Revenue [2015] NSWCATAD 228 Commissioner of Taxation v Consolidated Media Holdings Limited [2012] HCA 55 Federal Commissioner of Taxation v Raptis [1989] FCA 381 Habib v State of New South Wales (NSW) Police Force [2014] NSWCATAP 70 Haritos v Commissioner of Taxation [2015] FCAFC 92 Holpitt Pty Ltd v Varimu Pty Ltd [1991] FCA 269 Leda Manorstead v Chief Commissioner of State Revenue [2010] NSWSC 867 Maraya Holdings Pty Ltd v Chief Commissioner of State Revenue [2013] NSWCA 408 Minister for Immigration v Eden [2016] FCAFC 28 Minister for Immigration and Citizenship v Li [2013] HCA 18 Re Minister for Immigration and Ethnic Affairs; Ex Parte Lai Qin [1997] HCA 6 Sakkara Investment Holdings Pty Ltd as trustee for Sakkara Landings Trust v The Residents Committee of The Landings Retirement Village [2016] NSWCATAP 52 Texts Cited: None Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Fitzpatrick Investments Pty Limited (Respondent) Representation: I Mescher (Appellant) B Sullivan SC with F St John (Respondent)