A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 17

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 17 Hearing dates: 20 October, 6 November 2014 Decision date: 13 February 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: H R Sorensen, Senior Member Decision: Applicants not liable under s 6(3)(b) of Gaming Machine Tax Act 2001 (NSW). Decisions under review revoked. Catchwords: ADMINISTRATIVE LAW – Civil and Administrative Tribunal Act 2013 (NSW) – application for review of decision - questions remitted for determination – TAXES & DUTIES - gaming machine tax – whether persons directly interested in hotel business or profits of the business – whether appropriate to apportion liability Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Administrative Decisions Tribunal Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Gaming and Liquor Administration Act 2007 (NSW) Gaming Machines Act 2001 (NSW) Gaming Machine Tax Act 2001 (NSW) Liquor Act 1912 (NSW) Liquor Act 1982 (NSW) Liquor Act 2007 (NSW) Cases Cited: A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAP 40 A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 156 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2010] NSWCA 326 Ford v Andrews (1916) 21 CLR 317 Garcia v Masters [2005] NSWSC 480 Jabetin Pty Ltd v Benwine Pty Ltd (2005) 63 NSWLR 602 Category: Principal judgment Parties: A J Holdings (NSW) Pty Limited and Cumedo Pty Limited (Applicants)