Australia, May 29 -- New South Wales Land and Environment Court issued text of the following judgement April 29:
1. The Respondent applied for costs orders following the decision issued in T & A Skills Care Service Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCATAD 18 confirming land tax assessments issued to T & A Skills Care Service Pty Ltd (the Applicant).
2. Neither party sought an oral hearing on the issue of costs. I have had regard to the submissions made, including the affidavit filed by the Respondent, and am satisfied that this matter may be dealt with on the papers.
Law
3. Under s 60 of the Civil and Administrative Tribunal Act 2013 (NSW) (NCAT Act), the usual rule is that each party bears its own costs. However, a...