Gaming tax decision summaries

Tribunal

Entitlement to Refund

2017 Decision Summaries

Sidgreaves v Chief Commissioner of State Revenue [2017] NSWCATAD 93
Date of Decision: 29 March 2017

Orders: The application is dismissed.

Catchwords: TAXES AND DUTIES - gaming machine tax – hotel premises - application for refund – whether Taxpayer was the licensee in the period in respect of which refund is claimed

Case summary: Sidgreaves v Chief Commissioner of State Revenue [2017] NSWCATAD 93
Goldfish Potts Point Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 13
Date of Decision: 10 January 2017

Orders:
  1. The Assessment Summary issued 27 March 2015 is set aside; and

  2. The matter is remitted to the Chief Commissioner for reconsideration pursuant to s.63(3)(d) of the ADR Act. The Chief Commissioner is to have regard to the findings at [40] as to the method of calculation of the repayment required to be made by the Applicant to the Chief Commissioner in respect of the $60,191.26 payment by the Chief Commissioner to the Applicant. The Chief Commissioner is directed to use net profit rather than total profit in the calculations.
Catchwords: REVENUE LAW – Gaming Machine Tax Act 2001 - apportionment of tax refund between multiple hoteliers – reassessment

Case summary: Goldfish Potts Point Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 13

2015 Decision Summary

The Crest Hotel v Chief Commissioner of State Revenue [2015] NSWCATAD 3
Date of Decision: 13 January 2015

Decision: The matter was remitted to the Chief Commissioner to make the apportionment of the refund in accordance with the assessment action as directed.

Catchwords: TAXES AND DUTIES - Gaming Machine Tax – whether the Commissioner is entitled to make apportionment of refund – two hoteliers during the relevant period but assessment made against only one

Case summary: The Crest Hotel v Chief Commissioner of State Revenue [2015] NSWCATAD 3

Quarterly Instalment Payments

2013 Decision Summary

AJ Holdings (NSW) Pty Ltd & Cumedo Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 156
Date of Decision: 09 July 2013

Decision:
  1. The decision of the Chief Commissioner made on 1 May 2012, that Cumedo Pty Limited is liable to pay the quarterly instalment of gaming machine tax in respect of the period 1 October 2011 to 31 December 2011, is affirmed.

  2. The decision of the Chief Commissioner made on 4 May 2012, that A J Holdings Pty Limited is liable to pay the quarterly instalment of gaming machine tax in respect of the period 1 October 2011 to 31 December 2011, is affirmed.

Catchwords: Gaming machine tax; when payable; meaning of "due" in section 7(4) of the Gaming Machine Tax Act 2001

Case summary: AJ Holdings (NSW) Pty Ltd & Cumedo Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 156

Appeals Panel

Entitlement to Refund

2018 Decision Summary

Sidgreaves v Chief Commissioner of State Revenue [2018] NSWCATAP 20
Date of Decision: 16 January 2018

Orders:
  1. Leave to appeal is refused and the appeal is otherwise dismissed.

  2. The Appellant is to pay the Respondent the sum of $1,434.21 for costs (being 50% of the costs incurred by the Chief Commissioner in preparing the casebook, which the appellant was required to prepare to assist his case), such amount to be paid within 28 days of the date of these orders.

Catchwords: Gaming Machine Tax Act - liability for tax, licensee, transfer, dispute concerning fact of transfer, power to determine validity of transfer in deciding what tax is payable

Res judicata / issue estoppel - Circumstances in which it arises, decision in criminal proceedings, failure of prosecutor to prove licence transferred “beyond reasonable doubt”, effect of decision that fact not proved

Collateral challenge - power of Tribunal to conduct judicial review, administrative review proceedings, extent of permissible enquiry by one statutory decision-maker as to validity of actions of another statutory decision maker under different legislation

Case summary: Sidgreaves v Chief Commissioner of State Revenue [2018] NSWCATAP 20
Last updated: 12 February 2018