Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd & Ors [2010] NSWCA 326

New South Wales Court of Appeal

CITATION: Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd & Ors [2010] NSWCA 326 This decision has been amended. Please see the end of the judgment for a list of the amendments.

HEARING DATE(S): 09/09/2010

JUDGMENT DATE: 21 December 2010

JUDGMENT OF: Giles JA at 1; Macfarlan JA at 2; Handley AJA at 3

(1) Appeal allowed with costs. (2) Judgment and orders of Gzell J set aside. DECISION: (3) In lieu thereof order that the appeal to the Supreme Court from the assessments of the Chief Commissioner be dismissed with costs. (4) The respondents to have certificates under the Suitors Fund Act in respect of the costs in this Court. [The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.]

CATCHWORDS: PAY ROLL TAX - Grouping - De-grouping - PAY ROLL TAX - De-grouping - Criterion - Satisfaction of Commissioner - Court not entitled to substitute its opinion - TAXATION STATE - Appeal to Supreme Court - Taxation Administration Act s 97 - Appeal in right and proper sense - appellant must establish error - Court not entitled to substitute its opinion

Administrative Decisions Tribunal Legislation Amendment (Revenue) Act 2000 LEGISLATION CITED: Payroll Tax Act 1971 Stamp Duties Act 1920 Taxation Administration Act 1996