Trasco Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 131

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Trasco Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 131 Hearing dates: 13 August 2014 Decision date: 09 September 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: Dr H R Sorensen, Senior Member Decision: Application for stay refused Catchwords: ADMINISTRATIVE LAW - Civil and Administrative Tribunal (NSW) - application for stay of operation of assessment decision - whether prima facie case established Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: AHJ v NSW Trustee and Guardian [2011] NSWADT 311 Bentran Pty Ltd v Sabbarton [2014] NSWCATAP 37 Williamson v Director General, Department of Transport [2000] NSWADT 165 Category: Interlocutory applications Parties: Trasco Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel T Wong (Respondent) G Turner, (Applicant, agent) Crown Solicitor's Office (Respondent) File Number(s): 1410326

reasons for decision 1The applicant, Trasco Pty Ltd, seeks an order staying the operation of payroll tax assessment decisions made by the Chief Commissioner of State Revenue in respect to each of the years ended 30 June 2010, 2011, 2012 and 2013. For reasons set out below the application for a stay is refused.