Bristrol Custodians Limited v Chief Commissioner of State Revenue [2012] NSWADTAP 44

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Bristrol Custodians Limited v Chief Commissioner of State Revenue [2012] NSWADTAP 44 Hearing dates: 28 September 2012 Decision date: 06 November 2012 Jurisdiction: Appeal Panel - Internal Before: RL Seiden, Deputy President Professor GD Walker, Judicial Member C Bennett, Non-judicial Member Decision: (1)Leave to appeal granted (2)Leave to extend appeal to the merits refused (3)Appeal dismissed Catchwords: State revenue, interlocutory appeal, leave to appeal, leave to appeal the merits, procedural fairness, documents relevant to the determination of the review application Legislation Cited: Administrative Appeals Tribunal Act 1975 (Cth) Administrative Decisions Tribunal Act 1997(NSW) Duties Act 1997 (NSW) Freedom of Information Act 1982 (Cth) Government Information (Public Access) Act 2009 (NSW) Income Tax Assessment Act 1936(Cth) Security Industry Act 1997 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: AAT Case 10,122 11 April 1995 AEZ v Commissioner of Police, NSW Police Force [2012] NSWADT 199 Australian Prudential Regulatory Authority v VBN (2005) 88 ALD 403 Bausch v Transport Accident Commissioner (1996) 11 VAR 177 Black v Hunter New England Local Health District [2011] NSWADT 295 Bristrol Custodians Ltd v Chief Commissioner of State Revenue [2012] NSWADT 123 C of T v Nestle Australia Ltd (1986) 12 FCR 257 Canadian Pacific Tobacco Co Ltd v Stapleton(1952) 86 CLR 1 Chief Commissioner of State Revenue v Paspaley(2008) NSWCA 184 Commissioner of Police New South Wales v Gray(2009) 74 NSWLR 1 Commissioner of Police v Fortuna [2010] NSWADTAP 51 Commissioner of Police v Tanos(1958) 98 CLR 383 Escobar v Spindaleri(1986) 7 NSWLR 51 Gypsy Jokers Motorcycle Club Inc v Commissioner of Police (2008) 234 CLR 532 Hall v Department of Premier and Cabinet [2012] NSWADT 46 K Generation Pty Ltd v Liquor Licensing Court (2007) 99 SASR 58 K v K [2000] NSWSC 1052 Mobil Oil Australia Pty Ltd v FCT (1963) 113 CLR 475 Re Fahey and Psychologists Board of the ACT (1996) 44 ALD394 Re KLGL and QCYY and the Australian Prudential Regulation Authority (2008) 104 ALD 433 Re Spicer Axle Structural Components Australia Pty Ltd and Secretary, Department of Industry, Tourism and Resources (2005) 83 ALD 104; [2005] AATA 77 Re Thomas Cook Australia Pty Ltd v Collector of Customs (1994) 34 ALD 301 Simionato Holdings Pty Ltd v Federal Commissioner of Taxation(1995) 95 ATC 4660; (1995) 31 ATR 382 Thomson v Ludwig (1991) 37 IR 437 Transport Accident Commissioner v Bausch [1998] 4 VR 249 Trust Company of Australia Ltd v Skiwing Pty Ltd (2006) 68 NSWLR 366 University of Ceylon v Fernando (1961) 1 All ER 631 Vakauta v Kelly (1989) 167 CLR 568 VEAL v Minister for Immigration and Multicultural and Indigenous Affairs (2005) 225 CLR 88 Category: Interlocutory applications Parties: Bristol Custodians Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel IS Young (Appellant) A Rider (Respondent) Leonard Legal (Appellant) Crown Solicitor's Office (Respondent) File Number(s): 129021 Decision under appeal Citation: Bristrol Custodians Ltd v Chief Commissioner of State Revenue [2012] NSWADT 123 Date of Decision: 2012-06-22 00:00:00 Before: Revenue Division File Number(s): 116094