B & L LININGS PTY LIMITED & ANOR v CHIEF COMMISSIONER OF STATE REVENUE [2008] NSWCA 187

Reported Decision: 74 NSWLR 481

New South Wales Court of Appeal

CITATION: B & L LININGS PTY LIMITED & ANOR v CHIEF COMMISSIONER OF STATE REVENUE [2008] NSWCA 187

HEARING DATE(S): 8 July 2008

JUDGMENT DATE: 11 August 2008

JUDGMENT OF: Allsop P at 1; Giles JA at 120; Basten JA at 121

1. The notices of assessment issued by the Chief Commissioner of State Revenue to B & L Linings Pty Limited and to L & B Linings Pty Limited for the financial years ending 30 June 2000, 30 June 2001, 30 June 2002 and 30 June 2003 be revoked. DECISION: 2. The assessment of pay-roll tax for B & L Linings Pty Limited and L & B Linings Pty Limited for the four years referred to in order 1. above be remitted to the said Chief Commissioner for determination in accordance with the decision of the Administrative Decisions Tribunal Appeal Panel dated 2 July 2007. 3. Otherwise dismiss the appeal with costs.

CATCHWORDS: ADMINISTRATIVE LAW – Administrative Tribunals – Administrative Decisions Tribunal Revenue Division – Administrative Decisions Tribunal Act 1997 (NSW) ss 119, 120 - APPEAL – nature of appeal – question of law – powers of the Supreme Court - TAXATION – PAY-ROLL TAX – exemptions – "two-person exemption" –approach to assessing Pay-roll Tax Act 1971 (NSW) s 3A(1)(f) - STATUTES – Administrative Decisions Tribunal Act 1997 (NSW) ss 113, 119, 120 – Migration Act 1958 (Cth) ss 430, 481 – Supreme Court Act 1970 (NSW), s 75A - WORDS & PHRASES – "affirm" – "question of law" – "question of law alone"

Administrative Appeals Tribunal Act 1975 (Cth) Administrative Appeals Tribunal Act 1984 (Vic) Administrative Appeals Tribunal Act 1989 (ACT) Administrative Decisions (Judicial Review) Act 1977 (Cth) Administrative Decisions Tribunal Act 1997 (NSW) Compensation Court Act 1984 (NSW) Crimes (Appeal and Review) Act 2001 (NSW) Criminal Appeal Act 1912 (NSW) Dust Diseases Tribunal Act 1989 Federal Court of Australia Act 1976 (Cth) Government and Related Employees Appeal Tribunal Act 1980 (NSW) Guardianship Act 1987 (NSW) LEGISLATION CITED: Income Tax and Social Services Contribution Assessment Act 1936 (Cth) Income Tax Assessment Act 1936 (Cth) Land and Environment Court Act 1979 Magistrates Court (Administrative Appeals Division) Act 2001 (Tas) Medical Practice Act 1992 (NSW) Migration Act 1958 (Cth) Pay-roll Tax Act 1971 (NSW) Protected Estates Act 1983 (NSW) State Administrative Tribunal Act 2004 (WA) Supreme Court Act 1933 (ACT) Supreme Court Act 1970 (NSW) Taxation Administration Act 1996 (NSW) Workplace Injury Management and Workers Compensation Act 1998