NSW Caselaw
Appeal Panel - Internal
CITATION: B & L Linings Pty Ltd v Chief Commissioner of State Revenue (No 5) (RD) [2010] NSWADTAP 21
FIRST APPELLANT B & L Linings Pty Ltd
PARTIES: SECOND APPELLANT L & B Linings Pty Ltd
RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 059044
HEARING DATES: 4 December 2009
SUBMISSIONS CLOSED: 14 January 2010
DATE OF DECISION: 6 April 2010
BEFORE: Chesterman M - Deputy President; Hole M - Judicial Member; Bennett C - Non-Judicial Member
CATCHWORDS: Costs – review proceedings – Taxation Administration Act 1996 – 'fairness' – meaning of 'proceedings'
DECISION UNDER APPEAL: B & L Linings Pty Ltd and L & B Linings Pty Ltd v Chief Commissioner of State Revenue [2005] NSWADT 129
FILE NUMBER UNDER APPEAL: 046025
DATE OF DECISION UNDER APPEAL: 03/31/2010
Administrative Decisions Tribunal Act 1997 Anti-Discrimination Act 1977 Dust Diseases Tribunal Act 1989 LEGISLATION CITED : Pay-roll Tax Act 1971 Retail Leases Act 1994 Taxation Administration Act 1996 Taxation Administration Act 1996 (Cth) Victorian Civil and Administrative Tribunal Act 1998 (Vic)
Amaca Pty Ltd v Cremer [2006] NSWCA 164 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2009] NSWCA 55 B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue [2008] NSWCA 187 B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue [2008] NSWCA 208 B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue (RD) [2006] NSWADTAP 2 B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue (No 2) (RD) [2006] NSWADTAP 32 B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue (RD) (No 3) [2007] NSWADTAP 32 B & L Linings Pty Ltd and anor v Chief Commissioner of State Revenue (No 4) (RLD) [2008] NSWADTAP 14 B & L Linings Pty Ltd and L & B Linings Pty Ltd v Chief Commissioner of State Revenue [2005] NSWADT 129 Baulderstone Hornibrook Engineering Co Pty Ltd v Gordon Runoff Ltd (No 2) [2009] NSWCA 12 Blanch v Chief Commissioner of State Revenue [2009] NSWADT 24 Chand v Rail Corporation of New South Wales (No 3) [2010] NSWADTAP 11 CASES CITED: Comcare v Labathas (1995) 61 FCR 149; [1995] FCA 1702 Corrigan & Gibson v Watson [2009] NSWADT 110 Dalton v NSW Crime Commission (2006) 227 CLR 490; [2006] HCA 17 Director-General, Department of Education and Training v Simpson [2001] NSWADTAP 6 Federal Commissioner of Land Tax v Jowett (1930) 45 CLR 115 In re Gibson's Settlement Trusts, Mellors v Gibson [1981] 2 WLR 1 Jonamill Pty Ltd v Alramon Pty Ltd (No 2) (RLD) [2010] NSWADTAP 3 Kelly v Chief Commissioner of State Revenue [2010] NSWADT 2010 Kolotex Hosiery (Australia ) Pty Ltd v Federal Commissioner of Taxation (1975) 172 CLR 535 Mahenthirarasa v SRA (No 2) (2008) 72 NSWLR 273; [2008] NSWCA 201 Raethel v Director-General, Department of Education and Training [2000] NSWADT 56 Salon Today Pty Ltd v MMIR Pty Ltd [2009] NSWADT 71 Societe Pecheries Ostaises v Merchants Marine Company [1929] 1 KB 750 Winky Pop Pty Ltd v Hobsons Bay CC [2008] VCAT 1512
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