B & L Linings Pty Ltd v Chief Commissioner of State Revenue

B & L Linings Pty Ltd (the appellant) appealed to the Supreme Court of New South Wales against a decision of the Appeal Panel of the Administrative Decisions Tribunal (the Tribunal). The dispute concerned an application for costs made by the appellant before the Tribunal, following an earlier decision of the Tribunal.

The primary legal issue before the Supreme Court was whether the Appeal Panel had erred in law in its refusal to award costs to the appellant, or at least to consider awarding costs, on the basis that there were no "special circumstances" justifying such an award under section 88 of the *Administrative Decisions Tribunal Act 1997* (NSW).

The Supreme Court found that the Appeal Panel had misconstrued the meaning of "special circumstances" in section 88 of the Act. The Court held that the Appeal Panel’s approach, which required a high threshold of exceptional or unusual circumstances beyond the ordinary conduct of litigation, was too restrictive. Instead, the Court determined that "special circumstances" should be interpreted more broadly to encompass factors that make it just and equitable to depart from the usual rule that costs follow the event, including the conduct of the parties and the merits of the case. The Court concluded that the Appeal Panel had failed to properly consider these broader factors.

Consequently, the Supreme Court allowed the appeal, setting aside the Appeal Panel's decision in relation to costs. The matter was remitted to the Appeal Panel for reconsideration and determination according to law, with the appellant to receive its costs of the appeal.