The Crest Hotel v Chief Commissioner of State Revenue [2015] NSWCATAD 3

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: The Crest Hotel v Chief Commissioner of State Revenue [2015] NSWCATAD 3 Hearing dates: 17 September 2014 Date of orders: 13 January 2015 Decision date: 13 January 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior member Decision: The matter is remitted to the Chief Commissioner to make the apportionment of the refund in accordance with the assessment action as directed. Catchwords: TAXES AND DUTIES - Gaming Machine Tax – whether the Commissioner is entitled to make apportionment of refund – two hoteliers during the relevant period but assessment made against only one. Legislation Cited: Gaming Machine Tax Act 2001(NSW) Taxation Administration Act 1996 (NSW) Gaming and Liquor Administration Act 2007 (NSW) Cases Cited: A J Holdings (NSW) Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAP 40 Federal Commissioner of Taxation v Ryan [2000] 201 CLR 109; 2000 ATC 4079; (2000) 43 ATR 694 Foster v Federal Commissioner of Taxation (1951) 82 CLR 606 Webb v Deputy Commissioner of Taxation (1993) 27 ATR 459 Spassked Pty Ltd v Federal Commissioner of Taxation 2003 ATC 4184; [2003] FCA 84; (2003) 52 ATR 337 R v Deputy Federal Commission of Taxation (SA); Ex parte Hooper (19260 37 CLR 368 Category: Principal judgment Parties: The Crest Hotel (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel : D Manca (Applicant) S Lees (Respondent)