Southern Cross Group Services Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCATAP 307

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Southern Cross Group Services Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCATAP 307 Hearing dates: 3 November 2023 Date of orders: 17 November 2023 Decision date: 17 November 2023 Jurisdiction: Appeal Panel Before: Hennessy ADCJ, Deputy President Dr R Dubler SC, Senior Member Decision: 1. Leave to appeal refused. 2. Appeal dismissed. Catchwords: PRACTICE AND PROCEDURE – whether the Tribunal erred in failing to set aside Summonses for production – whether the Tribunal failed to apply the test of legitimate forensic purpose – whether the Tribunal ought to have set aside the Summons as amounting to a fishing expedition Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Attorney General for New South Wales v Dylan Chidgey [2008] NSWCCA 65 Champion Homes Pty Ltd v Guirgis [2018] NSWCATAP 54 Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259 Commissioner of Railways v Small (1938) 38 SR (NSW) 564 Fawaz v Commissioner of Police NSW, Police Force [2022] NSWCATAD 296 icare NSW v Webb [2023] NSWCATAP 192 Mifsud v Campbell (1991) 21 NSWLR 725 Re Don [2006] NSWSC 1125 Secretary of the Department of Planning, Industry and Environment v Blacktown City Council [2021] NSWCA 145 ZZI v Holdsworth & University of Newcastle [2023] NSWCATAP 78 Texts Cited: Nil Category: Principal judgment Parties: Southern Cross Group Services Pty Ltd (First Appellant) Southern Cross Security AU Pty Ltd (Second Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: G Edwards (Appellants) D Stretton (Respondent)