Andrijic v Chief Commissioner of State Revenue [2024] NSWSC 1686

Supreme Court New South Wales

Medium Neutral Citation: Andrijic v Chief Commissioner of State Revenue [2024] NSWSC 1686 Hearing dates: 24 December 2024 Date of orders: 24 December 2024 Decision date: 24 December 2024 Jurisdiction: Equity - Revenue List Before: Cavanagh J Decision: See [45] Catchwords: TAXES AND DUTIES — Administration — Collection and recovery — Joint and several liability – review of decision not to set aside s 46 notice Legislation Cited: Supreme Court Act 1970 (NSW), s 65 Taxation Administration Act 1996 (NSW), ss 46, 86 Cases Cited: Deputy Commissioner of Taxation v Denlay [2010] QCA 217 Fyna Projects v Chief Commissioner of State Revenue (2018) 99 NSWLR 673; [2018] NSWCA 331 Snow v Deputy Commissioner of Taxation (1987) 14 FCR 119 Category: Procedural rulings Parties: Karina Andrijic (First Plaintiff) Igor Cikes (Second Plaintiff) Rade Cikes (Third Plaintiff) Rosa Cikes (Fourth Plaintiff) Incline Group Pty Ltd (Fifth Plaintiff) Cikes Developments NSW Pty Ltd (Sixth Plaintiff) Cikes Holdings Pty Ltd (Seventh Plaintiff) Dalma Hire Pty Ltd (Eight Plaintiff) Icikes Holdings Pty Ltd (Ninth Plaintiff) Dalma Constructions Pty Ltd (Tenth Plaintiff) Dalma Services NSW Pty Ltd (Eleventh Plaintiff) Yaleson Corporation Pty Ltd (Twelfth Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: D Barlin (Plaintiffs) O Berkmann (Defendant)