CHIEF COMMISSIONER OF STATE REVENUE v HAYSON GROUP OF COMPANIES [2006] NSWCA 233

Reported Decision : 64 ATR 44

New South Wales Court of Appeal

CITATION: CHIEF COMMISSIONER OF STATE REVENUE v HAYSON GROUP OF COMPANIES [2006] NSWCA 233 This decision has been amended. Please see the end of the judgment for a list of the amendments.

HEARING DATE(S): 14 August 2006

JUDGMENT DATE: 23 August 2006

JUDGMENT OF: Hodgson JA at 1; Tobias JA at 6; Basten JA at 21

DECISION: (1) Appeal allowed; (2) (a) Set aside the order made by the Appeal Panel of the Administrative Decisions Tribunal on 31 October 2005 and; (b) in lieu thereof order that the decision of the Tribunal made on 1 July 2005, setting aside the determination of the Chief Commissioner of State Revenue to disallow the objection, be set aside; (3) Order the Respondent to pay the Appellant's costs of the appeal in this Court.

CATCHWORDS: TAXES AND DUTIES – statutory interpretation – Parking Space Levy Act 1992 (NSW): ss 9, 13, 15 – whether levy was payable for a parking space which did not exist on 1 July of the year in which liability was said to arise

Administrative Decisions Tribunal Act 1997 (NSW), ss 88, 120 LEGISLATION CITED: Interpretation Act 1987 (NSW), ss 33, 34 Parking Spaces Levy Act 1992 (NSW), ss 2, 3, 3A, 6, 6A, 7, 9, 11, 13, 15, 31, cl 1 of Schedule 1 Taxation Administration Act, ss 3, 4, 8, 9, 14, 86, 91, 96

Brayson Motors Pty Ltd (in liq) v Commissioner of Taxation (Cth) (1985) 156 CLR 651 Chief Commissioner of State Revenue v Hayson Group of Companies Pty Ltd [2005] NSWADT AP 51 Deputy Federal Commissioner of Taxation (SA) v Ellis & Clark Ltd (1934) 52 CLR 85 CASES CITED: Hayson Group of Companies Pty Ltd v Chief Commissioner of State Revenue [2005] NSWADT 146 Hunter Resources Ltd v Melville (1988) 164 CLR 234 Paliflex Pty Ltd v Chief Commissioner of State Revenue (NSW) [2002] NSWCA 351 Vetter v Lake Macquarie City Council (2001) 202 CLR 439 Ward v Commissioner of Police (1998) 80 FCR 427