Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982

Supreme Court New South Wales

Medium Neutral Citation: Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982 Hearing dates: 27 June 2013 Decision date: 25 July 2013 Jurisdiction: Equity Division - Revenue List Before: White J Decision: Refer to paras [62] and [63] of judgment. Catchwords: TAXES AND DUTIES - taxation administration - reassessment of tax liability of taxpayer under s 9 of Taxation Administration Act 1996 - Chief Commissioner made reassessment after taxpayer began proceedings for review in Administrative Decisions Tribunal - whether existing proceedings in tribunal or court prevents Chief Commissioner from making a valid reassessment - ratio decidendi of St George Leagues Club Ltd v Commissioner of Land Tax [1983] 2 NSWLR 399 Legislation Cited: Land Tax Management Act 1956 Taxation Administration Act 1996 Valuation of Land Act 1916 Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth) Cases Cited: St George Leagues Club Ltd v Commissioner of Land Tax [1983] 2 NSWLR 399 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; (2008) 74 NSWLR 481 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446 Federal Commissioner of Taxation v S Hoffnung & Co Ltd (1928) 42 CLR 39 White Industries Australia Pty Ltd v Federal Commissioner of Taxation [2003] FCA 599; (2003) 129 FCR 276 W & A McArthur Ltd v Federal Commissioner of Taxation (1930) 45 CLR 1 McNally v Commissioner of State Revenue [2003] NSWSC 1118; (2003) 54 ATR 651 Epov v Federal Commissioner of Taxation [2007] FCA 34; (2007) 65 ATR 399 Fabry v Commissioner of Taxation [2003] FCA 1043; (2003) 132 FCR 239 Category: Separate question Parties: Metricon Qld Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: Dr H Sorensen (Plaintiff) Mr I Young (Defendant) Solicitors: Bolster & Co (Plaintiff) Crown Solicitor (Defendant) File Number(s): 2013/120263