Andrijic v Chief Commissioner of State Revenue (No 2) [2025] NSWSC 119

Supreme Court New South Wales

Medium Neutral Citation: Andrijic v Chief Commissioner of State Revenue (No 2) [2025] NSWSC 119 Hearing dates: 11 February 2025 Date of orders: 11 February 2025 Decision date: 11 February 2025 Jurisdiction: Equity - Revenue List Before: Hmelnitsky J Decision: Notice of motion dismissed with costs Catchwords: TAXES AND DUTIES — Administration — Collection and recovery — Whether defendant should be prevented from taking recovery action until the process of objection and review completed — Whether certain notices issued under s 46 of the Taxation Administration Act 1996 (NSW) should be stayed — Where none of the plaintiffs have sought to reduce their payroll tax liabilities to the defendant —Where fourteenth plaintiff claims it will be unable to trade if the notices are not stayed Legislation Cited: Income Tax Assessment Act 1936 (Cth) Payroll Tax Act 2007 (NSW) s 81, Pts 3 and 5 Taxation Administration Act 1953 (Cth), Sch 1 Taxation Administration Act 1996 (NSW) ss 16, 45(2A), 46, 47B, 72, 94, 103, 118, 119 and Pt 10 Cases Cited: Andrijic v Chief Commissioner of State Revenue [2024] NSWSC 1686 Brimaud v Honeysett Instant Print Pty Limited Pty Ltd (1988) 217 ALR 44 Deputy Commissioner of Taxation v Broadbeach Properties Pty Limited (2008) 237 CLR 473; [2008] HCA 41 Deputy Federal Commissioner of Taxation v Niblett (1965) 83 WN (Pt 1) (NSW) 405 Re Roma Industries Pty Ltd (1976) 6 ATR 54; (1976) 1 ACLR 296 Snow v Deputy Federal Commissioner of Taxation (WA) (1987) 14 FCR 119 Southgate Investment Funds Limited v Deputy Commissioner of Taxation (2013) 211 FCR 274; [2013] FCAFA 10 Texts Cited: Nil 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) Jason Andrijic (Thirteenth Plaintiff) Incline Hire Pty Ltd (Fourteenth Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: D Barlin (Plaintiffs) E Bishop SC/O Berkmann (Defendant)