Chief Commissioner of State Revenue v The Ettamogh Mob Australia Pty Ltd & Ors (RD) [2005] NSWADTAP 53

Appeal Panel - Internal

CITATION: Chief Commissioner of State Revenue v The Ettamogh Mob Australia Pty Ltd & Ors (RD) [2005] NSWADTAP 53 APPELLANT PARTIES: Chief Commissioner of State Revenue RESPONDENT The Ettamogah Mob Australia Pty Ltd & Ors FILE NUMBER: 059015 HEARING DATES: 16/05/2005 SUBMISSIONS CLOSED: 05/16/2005 DATE OF DECISION: 11/02/2005

The Ettamogah Mob Australia Pty Ltd & ors v Chief Commissioner of State Revenue [2005] NSWADT 22 DECISION UNDER APPEAL: BEFORE: O'Connor K - DCJ (President) at 1; Seve J - Judicial Member at 64; Bennett C - Non Judicial Member at 123 CATCHWORDS: adequacy of reasons - relevant/irrelevant considerations - statutory interpretation MATTER FOR DECISION: Principal matter FILE NUMBER UNDER APPEAL: 036025 DATE OF DECISION UNDER APPEAL: 02/11/2005 Acts Interpretation Act 1901 (Cth) Administrative Decisions Tribunal Act 1997 Income Tax Assessment Act 1936 (Cth) Insurance Contracts Act 1984 LEGISLATION CITED : Interpretation Act 1987 Pay-roll Tax Act 1971 Taxation (Administration) Act 1987 (ACT) Taxation Administration Act 1996 Taxation Administration Act 1997 (Vic) The Ettamogah Mob Australia Pty Ltd & ors v Chief Commissioner of State Revenue [2005] NSWADT 22 Chief Commissioner of State Revenue v Incise Technologies & anor [2004] NSWADTAP 19 Azzopardi v Tasman UEB Industries Ltd [1985] 4 NSWLR 139 Soulemezis v Dudley (Holdings) Pty Ltd (1987) 10 NSWLR 247 Beale v Government Insurance Office of NSW (1997) 48 NSWLR 430 Samad v District Court of NSW (2002) 76 ALJR 871 American Express International Inc v Commissioner of State Revenue [2003] VSC 32 CASES CITED: The Ombudsman v Moroney [1983] 1 NSWLR 317 Newcastle City Council v GIO General Ltd (1997) 191 CLR 85 Savoy Overseers v Art Union of London [1895-9] All ER Rep 702 [1896] AC 296 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 IW v City of Perth (1997) 71 ALJR 943; 146 ALR 696 Jones v Wrotham Park Estates (1991) 25 NSWLR 400 Network Ten Pty Ltd v TCN Channel Nine Pty Ltd (2004) 205 ALR 1 RVO Enterprises Pty Ltd as trustee for the R M O'Mara Family Trust v Chief Commissioner of State Revenue [2004] NSWADT 64 Re Ausco International Pty Limited v Commissioner for ACT Revenue (1993) 27 ATR 1143 APPELLANT REPRESENTATION: I Mescher of counsel instructed by Crown Solicitor's Office RESPONDENT In person ORDERS: Appeal dismissed