Goldfish Potts Point Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 13

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Goldfish Potts Point Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 13 Hearing dates: 13 July 2016 Date of orders: 10 January 2017 Decision date: 10 January 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: (1) The Assessment Summary issued 27 March 2015 is set aside.

(2) The matter is remitted to the Chief Commissioner for reconsideration pursuant to s 63(3)(d) of the ADR Act. The Chief Commissioner is to have regard to the findings at [40] as to the method of calculation of the repayment required to be made by the Applicant to the Chief Commissioner in respect of the $60,191.26 payment by the Chief Commissioner to the Applicant. The Chief Commissioner is directed to use net profit rather than total profit in the calculations. Catchwords: REVENUE LAW – Gaming Machine Tax Act 2001 - apportionment of tax refund between multiple hoteliers – reassessment. Legislation Cited: Administrative Decisions Review Act 1997 Gaming Machine Tax Act 2001 Taxation Administration Act 1996 Cases Cited: A J Holdings (NSW) Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAP 40 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Minister for Aboriginal Affairs v Peko-Wallsend Limited (1986) 162 CLR 24 Papacostas v Chief Commissioner of State Revenue [2006] NSWADT 57 The Crest Hotel v Chief Commissioner of State Revenue [2015] NSWCATAD 3 Category: Principal judgment Parties: Goldfish Potts Point Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S Lees (Respondent)