Bilquip Pty Ltd, Illmat Pty Ltd, Holibass Pty Ltd v Chief Commissioner of State Revenue (NSW) (RD) [2013] NSWADTAP 36

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Bilquip Pty Ltd, Illmat Pty Ltd, Holibass Pty Ltd v Chief Commissioner of State Revenue (NSW) (RD) [2013] NSWADTAP 36 Hearing dates: 27 and 28 June 2013 Decision date: 30 July 2013 Jurisdiction: Appeal Panel - Internal Before: RL Seiden, Deputy President GD Walker, Judicial Member C Bennett, Non Judicial Member Decision: Appeal dismissed Catchwords: Payroll tax - grouping provisions - companies with common controlling interest - ASIC certificates - whether individuals were validly appointed directors - de facto directors - errors of law - leave to extend appeal to the merits - unfair or unorthodox treatment of evidence Legislation Cited: Administrative Decisions Tribunal Act 1997 (NSW) Corporations Act 2001 (Cth) Taxation Administration Act 1996 Cases Cited: Building Professionals Board v Hans (GD) [2008] NSWADTAP 13 Carpathian Resources Ltd v Hendriks [2012] FCA 496 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Forkserve Pty Ltd v Jack (2001) 19 ACLC 299; [2000] NSWSC 1064 Hope v Bathurst City Council (1980) 144 CLR 1 IS v Public Guardian & Ors [2009] NSWADTAP 24 Jones v Dunkel (1959) 101 CLR 298 JT v Protective Commissioner [2004] NSWADTAP 13 K v K [2000] NSWSC 1052 Laycock v Commissioner of Police, NSW Police [2007] NSWADTAP 34 Lloyd v Veterinary Surgeons Investigating Committee (2005) 65 NSWLR 245 Lo v Chief Commissioner of State Revenue [2012] NSWADTAP 12 Lo v Chief Commissioner of State Revenue [2013] NSWCA 180 McGuirk v Director General, Attorney General's Department (GD) [2007] NSWADTAP 38 McGuirk (GD) v University of New South Wales [2007] NSWADTAP 65 Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 Norrie v NSW Registrar of Births, Deaths and Marriages [2013] NSWCA 145 The Australian Gas Light Company v Valuer-General (1940) 40 SR (NSW) 126 TNT Skypak v FCT (1988) 82 ALR 175 World Best Holdings Limited v Sarker & Anor [2004] NSWSC 935 Category: Principal judgment Parties: Bilquip Pty Ltd, Illmat Pty Ltd, Holibass Pty Ltd (Appellants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel S Kaur-Bains (Respondent) Robinson Legal (Appellants) Crown Solicitor's Office (Respondent) File Number(s): 129028 Decision under appeal Citation: Bilquip Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 151 Date of Decision: 2012-08-02 00:00:00 Before: Revenue Division File Number(s): 106089