Bupa HI Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1105

Supreme Court New South Wales

Medium Neutral Citation: Bupa HI Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 1105 Hearing dates: 1 August 2024 Date of orders: 29 August 2024 Decision date: 29 August 2024 Jurisdiction: Equity - Revenue List Before: Hmelnitsky J Decision: (1) The five notices of assessment issued to the plaintiff on 11 April 2022 for levy payable under s 10 of the Health Insurance Levies Act 1982 (NSW) for each month during the years ending 30 June 2017 to 2021 be revoked. (2) The matter be remitted to the defendant to make assessments in accordance with these reasons. (3) The defendant to pay the plaintiff's costs. Catchwords: TAXES AND DUTIES — Administration — Assessment — Health Insurance Levies Act 1982 (NSW) – Whether the taxpayer had discharged its onus of proving the amount of "exempt contributors" for the purpose of calculating the amount of the levy Legislation Cited: Evidence Act 1995 (NSW) ss 55, 79 Health Insurance Levies Act 1982 (NSW) ss 10, 10A, 11, 11A Income Tax Assessment Act 1936 (Cth) Private Health Insurance Act 2007 (Cth), Pt 3.2 Taxation Administration Act 1996 (NSW) ss 3, 4, 8,9, 10, 11, 48, Pt 10, 97, 100, 101 Veterans' Entitlements Act 1986 (Cth) Cases Cited: Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Briginshaw v Briginshaw (1938) 60 CLR 336; [1938] HCA 34 Federal Commissioner of Taxation v Cassaniti (2018) 266 FCR 385Helton v Allen (1940) 63 CLR 691; [1940] HCA 20 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614; [1990] HCA 3 Milstern Nominees Pty Ltd v Chief Commissioner of State Revenue [2015] NSWSC 68 Tasty Chicks Pty Limited v Chief Commissioner of State Revenue (NSW) (2011) 245 CLR 446; [2011] HCA 41 Category: Principal judgment Parties: Bupa HI Pty Ltd (ACN 000 057 590) (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: D McInerney KC/S Kanagaratnam (Plaintiff) T Lynch SC/O Berkmann (Defendant)