NSW Caselaw
New South Wales Supreme Court
CITATION : Meredith v Chief Commissioner of State Revenue [2008] NSWSC 564
HEARING DATE(S) : 6 June 2008 JUDGMENT OF : Gzell J
EX TEMPORE JUDGMENT DATE : 6 June 2008
DECISION : Hearing vacated. Plaintiff to pay defendant's costs thrown away. Leave to file and serve amended summons joining the other members of the Hardship Review Board.
CATCHWORDS : TAXES AND DUTIES - Hardship Review Board - Plaintiff assessed to tax by defendant under Gaming Machine Tax Act 2001 - Board has power to waive tax in cases of hardship - Application for waiver rejected by Board - Proceedings seeking review of that decision - Leave granted to join Board as a defendant - Not done - Whether Board a corporate entity or constituted by individuals under the Taxation Administration Act 1996, s 106A(1) - Defendant a member of the Board - Defendant obtained judgment against plaintiff - Whether tax merged in judgment - Whether no longer any tax that might be waived by Board - PROCEDURE - Miscellaneous Procedural Matters - Adjournments - Impecuniosity to be relieved in months - Whether merger argument renders proceedings futile
Civil Procedure Act 2005 LEGISLATION CITED : Gaming Machine Tax Act 2001 Taxation Administration Act 1996 Supreme Court Act 1970
CASES CITED : Queensland v JL Holdings Pty Ltd (1996-1997) 189 CLR 146
PARTIES : Lynette Anne Meredith (Plaintiff) Chief Commissioner of State Revenue (Defendant)
FILE NUMBER(S) : SC 4819/06
COUNSEL : Mr D Bernie (Plaintiff) Mr P Walsh (Defendant)
SOLICITORS : Forbes-Smith and Company - Solicitors (Plaintiff) Champion Legal (Defendant)
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