TAA court decision summaries

NSW Supreme Court Decisions Summaries

Assessment/Reassessment

2013 Decision Summary

Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982
Date of Decision: 25 July 2013

Decision:
  1. That the question in paragraph 1 of the defendant's amended notice of motion, namely:
    "Whether the assessment notified by the 2010 Land Tax Assessment Notice (ID 1566119952) (showing the amount of the reassessment) issued on 9 August 2012 is invalid and beyond the power conferred by sec 9 of the Taxation Administration Act 1996 ('TAA') for the Defendant to make a reassessment solely on account that the initial assessment for the 2010 land tax year being Land Tax Assessment Notice (ID 1538278886) issued on 8 December 2010 was already the subject of a review under Part 10 of the TAA?"
    be answered "no".
     
  2. Declare that the defendant's assessment of the plaintiff's liability to land tax for the 2010 land tax year the subject of the defendant's land tax assessment notice (ID 1566119952) is not invalid on account of the defendant's initial assessment of the plaintiff's land tax liability for the 2010 land tax year referred to in the defendant's land tax assessment notice (ID 1538278886) issued on 8 December 2010 being already the subject of a review under Pt 10 of the Taxation Administration Act 1996.
Catchwords: TAXES AND DUTIES - taxation administration - reassessment of tax liability of taxpayer under s 9 of Taxation Administration Act 1996 - Chief Commissioner made reassessment after taxpayer began proceedings for review in Administrative Decisions Tribunal - whether existing proceedings in tribunal or court prevents Chief Commissioner from making a valid reassessment - ratio decidendi of St George Leagues Club Ltd v Commissioner of Land Tax [1983] 2 NSWLR 399

Case summary: Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982

Recovery Action

2012 Decision Summary

Print National Australia Pty Ltd v Chief Commissioner of State Revenue [2012] NSWSC 297
Date of Decision: 16 March 2012

Decision:
  1. Order that the summons be dismissed.
     
  2. Order that the plaintiffs pay the defendant's costs.

Catchwords: PROCEDURE - civil - interlocutory issues - application for injunction - injunction necessary for the administration of justice in New South Wales - demonstration of substantial hardship not sufficient basis for restraint of actions - right to recovery of tax owing expressly conferred - restraint would not further administration of justice - Supreme Court Act 1970 (NSW) s 23

PROCEDURE - civil - interlocutory issues - application for stay of recovery proceedings - application that Chief Commissioner of State Revenue be restrained for taking further steps to recover sums assessed in way of payroll tax - alternative application for restraint until after determination of objections lodged - claimed extreme personal hardship suffered if recovery or winding up proceedings initiated - no evidence given as to whether attempts have been made to meet assessments by borrowing on security of assets

TAXATION AND REVENUE - assessment for payroll tax - objections and review - alleged incorrect grouping of companies for purpose of calculation of payroll tax - challenge as to the imposition of penalties - taxpayers right to object to assessment and review adverse determination to such objections - tax can be recovered as if no objection or review pending - amounts assessed due and owing

Case summary: Print National Australia Pty Ltd v Chief Commissioner of State Revenue [2012] NSWSC 297

Last updated: 13 November 2017