A J Holdings (NSW) Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAP 40

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: A J Holdings (NSW) Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAP 40 Hearing dates: 4 March 2014, 17 June 2014 Decision date: 11 August 2014 Jurisdiction: Appeal Panel Before: R Seiden, Principal member G Walker, Senior member J Schwager, Senior member Decision: Appeal allowed Catchwords: Gaming Machines Tax - change of hotelier - whether person hotelier at relevant time - whether act distinguishes between "due" and "payable" - whether tax liability arises at end of quarter - whether tax liability arises 21 days after the end of the quarter - whether persons interested in hotel business - whether liability for quarterly instalment may be apportioned - whether jurisdiction to review decision Legislation Cited: Administrative Appeals Tribunal Act 1975 (Cth) Administrative Decisions Tribunal Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Gaming Machines Act 2001 (NSW) Gaming Machine Tax Act 2001 (NSW) Liquor Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: A J Holdings (NSW) Pty Limited & Cumedo Pty Limited v Chief Commissioner of State Revenue [2013] NSWADT 156 Australian Council of Social Services Inc v Commissioner of Pay-Roll Tax (NSW) 82 ATC 4385 Bilquip Pty Ltd Illmat Pty Ltd Holibass Pty Ltd v Chief Commissioner of State Revenue (NSW) [2013] NSWADTAP 36 Bluebottle UK Ltd v Deputy Commissioner of Taxation (2007) 232 CLR 598 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Chief Commissioner of State Revenue v Print National Pty Ltd (2013) 83 NSWLR 555 Clyne v Deputy Commissioner of Taxation (1981) 150 CLR 1 Collector of Customs (NSW) v Brian Lawlor Automotive Pty Ltd (1979) 2 ALD 1 Commissioner of Taxation v ANZ Savings Bank (1994) 181 CLR 466 Commissioner of Taxes v Tangentyere Council Inc (1992) 2 NTLR 76 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Gordon Edgell & Sons v Federal Commissioner of Taxation (1949) 9 ATD 43 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982 Papacostas v Chief Commissioner of State Revenue [2006] NSWADT 57 Category: Interlocutory applications Parties: A J Holdings (NSW) Pty Limited & Cumedo Pty Limited (Appellants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel C A Burnett (Respondent) Mr Sidgreaves (by leave) (Appellants) Crown Solicitors Office (Respondent) File Number(s): 139038 Decision under appeal Citation: [2013] NSWADT 156 Date of Decision: 2013-07-09 00:00:00 Before: R J Perrignon, Judicial Member File Number(s): 126111