Chief Commissioner of State Revenue v RET Enterprises Pty Ltd and Ors (RD) [2005] NSWADTAP 75

Appeal Panel - Internal

CITATION: Chief Commissioner of State Revenue v RET Enterprises Pty Ltd and Ors (RD) [2005] NSWADTAP 75 FIRST APPELLANT Chief Commissioner of State Revenue FIRST RESPONDENT PARTIES: RET Enterprises Pty Ltd A/T Robert Thomson Family Trust; Tommac Enterprises Pty Ltd; Place Administration Services Pty Ltd; Genfen (Aust) Ltd; Tomald Investments Partnership SECOND APPELLANT RET Enterprises Pty Ltd A/T Robert Thomson Family Trust; Tomac Enterprises Pty Ltd; Place Administration Services Pty Ltd; Genfen (Aust) Ltd; Tomald Investments Partnership SECOND RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 059027; 059029 HEARING DATES: 01/09/05 SUBMISSIONS CLOSED: 09/01/2005 DATE OF DECISION: 12/22/2005

RET Enterprises Pty Ltd & Ors v Chief Commissioner of State Revenue[2005] NSWADT 67 DECISION UNDER APPEAL: BEFORE: O'Connor K - DCJ (President); Block J - ADCJ (Judicial Member); Bennett C - Non Judicial Member CATCHWORDS: Pay roll tax - liability to pay interest - Pay roll tax - liability to pay penalty MATTER FOR DECISION: Principal matter FILE NUMBER UNDER APPEAL: 046012, 046013, 046014, 046015, 046016 DATE OF DECISION UNDER APPEAL: 03/31/2005 Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Interpretation Act 1987 Pay-roll Tax Act 1971 Taxation Administration Act 1996 RET Enterprises Pty Ltd & ors v Chief Commissioner of State Revenue [2005] NSWADT 67 Muir Electrical Co Pty Ltd v Commissioner of State Revenue [2001] ATC 4386; [2001] 4 VR 70 Muir Electrical Co Pty Ltd v Commissioner of State Revenue (No 2) [2002] VSC 224; 2002 ATC 4590 FC of T v Consolidated Press Holdings Limited 99 ATC 4945 CASES CITED: Soulemezis -v- Dudley (Holdings) Pty Ltd (1987) 10 NSWLR 247 Mifsud v Campbell (1991) 21 NSWLR 725 Beale v Government Insurance Office (1997) 48 NSWLR 430 Flannery v Halifax Estate Agencies Ltd [2000] 1 WLR 377 Repatriation Commission v O'Brien (1985) 155 CLR 422 FIRST APPELLANT R L Hamilton of counsel instructed by B Sarkissian, Crown Solicitor's Office SECOND APPELLANT REPRESENTATION: M Hirschhorn of counsel instructed by J Richardson, WHK Greenwoods FIRST RESPONDENT M Hirschhorn of counsel instructed by J Richardson, WHK Greenwoods SECOND RESPONDENT R L Hamilton of counsel instructed by B Sarkissian, Crown Solicitor's Office ORDERS: 1. Appeal No 059029. Dismissed; 2. Appeal No 059027. Allowed; 2.1 Decision under appeal, relieving the applicants from the premium component of interest and from penalty tax, as assessed, set aside; 2.2 Application for review remitted to the Tribunal for redetermination as to premium component of interest and penalty tax.