Print National Pty Ltd v Chief Commissioner of State Revenue (No 2) [2013] NSWADT 228

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Print National Pty Ltd v Chief Commissioner of State Revenue (No 2) [2013] NSWADT 228 Hearing dates: 26 July 2013 Decision date: 15 October 2013 Jurisdiction: Revenue Division Before: N S Isenberg, Judicial Member Decision: 1. Respondent's application to dismiss applications for review of decisions to issue s 72 notices is refused. 2. Noted that both parties have sought to reserve their positions in relation to making an application for the costs of these proceedings. Any such applications may be made at the conclusion of the hearing of the applications for review of decisions in matters 126024 to 126030. 3. The matters are listed for further directions on 5 November 2013 at 10am. Catchwords: Payroll tax - notices under s 72 of Taxation Administration Act 1996 - Administrator's application to dismiss review applications as frivolous or vexatious. Whether applications for review of decisions are futile. Administrative Decisions Tribunal Act 1997, s 73(5)(g)(ii) Legislation Cited: Administrative Appeals Tribunal Act 1975 (Cth) Administrative Decisions Tribunal Act 1997 Pay-roll Tax Act 1971 Payroll Tax Act 2007 Taxation Administration Act 1996 Cases Cited: Attorney-General v Wentworth (1988) 14 NSWLR 481. AVS Group Australia Pty Ltd & Tony Sleiman v Commissioner of Police, NSW Police Force [2012] NSWADTAP 24. Chief Commissioner of State Revenue v Print National Pty Ltd [2013] NSWCA 96. Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146. Drake v Minister for Immigration and Ethnic Affairs (1979) 24 ALR 577. James v Chief Commissioner of State Revenue No. 2 (2011) NSW SC 654. Johns v Australian Securities Commission (1993) 178 CLR 408. Re Martin's Application [2001] HCA 41. The Minister of State for Immigration and Ethnic Affairs v Keenan and Bunker (1993) FCR 244 Singh v Secretary, Department of Employment & Workplace Relations (2006) 43 AAR 469. Shi v Migration Agents Registration Authority (2008) 235 CLR 286. Theo v Secretary, Department of Family and Community Services [2005] AATA 699, 41 AAR 307. Category: Interlocutory applications Parties: Print National Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel P Knowles (Applicant) S Kaur-Bains (Respondent) Bilbie Dan (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 126024, 126025, 126026, 126027, 126028, 126029,126030