Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCATAP 147

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCATAP 147 Hearing dates: 4 May 2018 Date of orders: 08 June 2018 Decision date: 08 June 2018 Jurisdiction: Appeal Panel Before: M Harrowell, Principal Member J Currie, Senior Member Decision: 1. Leave to appeal is refused and the appeal is otherwise dismissed.

2. If any party seeks a costs order, such application (including submissions and evidence) must be made within 7 days from the date of these orders. The respondent to the costs application is to file and serve submissions and evidence in reply within 14 days from the date of these orders. The applicant for cost may file and serve submissions in response 7 days thereafter. Submissions must include submissions about whether an order should be made dispensing with a hearing pursuant to s 50(2) of the Civil and Administrative Tribunal Act, 2013. Catchwords: PAYROLL TAX- s 79 Payroll Tax Act, 2007- order for de-grouping- independence. Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1948] 1 KB 223 Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2012] NSWCA 181 Collins v Urban [2014] NSWCATAP 17 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Minister for Immigration and Citizenship v Li (2013) 249 CLR 332; [2013] HCA 18 Texts Cited: Maxwell J: "The Statutory Implication of Reasonableness and the Scope of Wednesbury Unreasonableness, ANU Public Law Weekend", Canberra, 28 October 2016 Category: Principal judgment Parties: Appellant: Cessnock Tyres Pty Ltd Respondent: Chief Commissioner of State Revenue Representation: Appellant: M Pesman SC (Counsel) Respondent: A Rider (Counsel)