Sidgreaves v Chief Commissioner of State Revenue [2018] NSWCATAP 20

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Sidgreaves v Chief Commissioner of State Revenue [2018] NSWCATAP 20 Hearing dates: 28 July 2017 Date of orders: 16 January 2018 Decision date: 16 January 2018 Jurisdiction: Appeal Panel Before: M Harrowell, Principal Member J McAteer, Senior Member Decision: (1) Leave to appeal is refused and the appeal is otherwise dismissed.

(2) The appellant is to pay the respondent the sum of $1434.21 for costs, such amount to be paid within 28 days of the date of these orders. Catchwords: Gaming Machine Tax Act - liability for tax, licensee, transfer, dispute concerning fact of transfer, power to determine validity of transfer in deciding what tax is payable.

Res judicata / issue estoppel - Circumstances in which it arises, decision in criminal proceedings, failure of prosecutor to prove licence transferred "beyond reasonable doubt", effect of decision that fact not proved.

Collateral challenge - power of Tribunal to conduct judicial review, administrative review proceedings, extent of permissible enquiry by one statutory decision-maker as to validity of actions of another statutory decision maker under different legislation. Legislation Cited: Civil and Administrative Tribunal Act, 2013 Civil and Administrative Tribunal Rules, 2014 Gaming Machines Tax Act 2001 Liquor Act 2007 Residential Tenancies Act, 1997 (Vic) Taxation Administration Act, 1996. Cases Cited: AJ Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAP 40 AJ Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 17 Anthony John Sidgreaves v R; AJS Hotel Management Pty Ltd v R [2016] NSWDC 81 Auld v Independent Liquor and Gaming Authority [2017] NSWCATAD 160 Blair v Curran [1939] HCA 23; (1939) 62 CLR 464 Coulton v Holcombe [1986] HCA 33; (1986) 162 CLR 1 LR Director of Housing v Sudi (2011) 33 VR 559 Effrem Foods v Trawl Industries 115 ALR 337 Hill v Woollahra Municipal Council & Ors [2003] NSWCA 186 Hoffman-La Roche and Co AG v Secretary of State for Trade and Industry [1975] AC 295 Jackson v Goldsmith [1950] HCA 22; (1950) 81 CLR 446 Megerditchian v Kurmond Homes Pty Ltd [2014] NSWCATAP 120 R v Wicks [1998] AC 92 O'Brien v Komesaroff [1982] HCA 33; (1982) 150 CLR 310 Ousley v The Queen [1997] HCA 49; (1997) 1992 CLR 69; (1997) 148 ALR 510 Texts Cited: Nil Category: Principal judgment Parties: Anthony John Sidgreaves (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: In person (Appellant)