Print National Australia Pty Ltd v Chief Commissioner of State Revenue [2012] NSWSC 297

Supreme Court New South Wales

Medium Neutral Citation: Print National Australia Pty Ltd v Chief Commissioner of State Revenue [2012] NSWSC 297 Hearing dates: 16 March 2012 Decision date: 16 March 2012 Jurisdiction: Equity Division - Duty List Before: White J Decision: 1. Order that the summons be dismissed. 2. Order that the plaintiffs pay the defendant's costs. Catchwords: PROCEDURE - civil - interlocutory issues - application for injunction - injunction necessary for the administration of justice in New South Wales -demonstration of substantial hardship not sufficient basis for restraint of actions - right to recovery of tax owing expressly conferred - restraint would not further administration of justice - Supreme Court Act 1970 (NSW) s 23

PROCEDURE - civil - interlocutory issues - application for stay of recovery proceedings - application that Chief Commissioner of State Revenue be restrained for taking further steps to recover sums assessed in way of payroll tax - alternative application for restraint until after determination of objections lodged - claimed extreme personal hardship suffered if recovery or winding up proceedings initiated - no evidence given as to whether attempts have been made to meet assessments by borrowing on security of assets

TAXATION AND REVENUE - assessment for payroll tax - objections and review - alleged incorrect grouping of companies for purpose of calculation of payroll tax - challenge as to the imposition of penalties - taxpayers right to object to assessment and review adverse determination to such objections -- tax can be recovered as if no objection or review pending - amounts assessed due and owing Legislation Cited: Payroll Tax Act 2007 Taxation Administration Act 1996 Payroll Tax Act 1971 Supreme Court Act 1970 Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473 Commissioner of Taxation v Futuris Corporation Limited [2008] HCA 32; (2008) 237 CLR 146 Deputy Commissioner of Taxation (WA) v Australian Machinery and Investment Company Pty Ltd (1945) 3 AITR 236 CSR Limited v Cigna Insurance Australia Limited [1997] HCA 33; (1997) 189 CLR 345 Snow v the Deputy Commissioner of Taxation (WA) (1987) 14 FCR 119 Deputy Commissioner of Taxation v Mackey (1982) 45 ALR 284; (1982) 13 ATR 457 Deputy Commissioner of Taxation v TDE Nominees Pty Ltd (No. 2) [2011] NSWSC 1528 Deputy Federal Commissioner of Taxation v Gergis (1991) 91 ATC 4510; (1991) 22 ATR 1 Clyne v Deputy Commissioner of Taxation (1982) 56 ALJR 857 Category: Principal judgment Parties: Print National Australia Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: J Needham SC (Plaintiff) S Kaur-Bains (Defendant) Crown Solicitor (Defendant) File Number(s): 2012/76332