Incise Technologies Pty Ltd & Anor v Chief Commissioner of State Revenue [2003] NSWADT 246

Set aside by Appeal : Appeal allowed in part and Appeal extended to merits

CITATION: Incise Technologies Pty Ltd & Anor v Chief Commissioner of State Revenue [2003] NSWADT 246 DIVISION: Revenue Division APPLICANTS PARTIES: Incise Technologies Pty Ltd & Incise Sales Pty Ltd RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 026045 and 026046 HEARING DATES: 15/07/03 SUBMISSIONS CLOSED: 07/15/2003 DATE OF DECISION: 11/17/2003

BEFORE: Verick A - Judicial Member APPLICATION: Taxation Administration Act - liability to pay interest - Taxation Administration Act - liability to pay penalty tax MATTER FOR DECISION: Principal matter Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Administrative Decisions Tribunal Legislation Amendment (Revenue) Act 2000 Pay-roll Tax Act 1971 Taxation Administration Act 1996 Hunter Valley Developments pty Ltd v Cohen (1984) 3 FCR 344 Zizza v Commissioner of Taxation [1999] FCA 848 CASES CITED: Brown v Commissioner of Taxation [1999] FCA 563 Trust Co, of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Olah v Chief Commissioner of State Revenue [2002] NSWADT 22. APPLICANTS REPRESENTATION: A Galazzo, agent RESPONDENT I Mescher, barrister ORDERS: That this matter be remitted to the respondent to take appropriate action to adjust the amounts of interest and penalty included in the assessments in accordance with paragraph 61 of the decision