Sidgreaves v Chief Commissioner of State Revenue [2019] NSWSC 408

Supreme Court New South Wales

Medium Neutral Citation: Sidgreaves v Chief Commissioner of State Revenue [2019] NSWSC 408 Hearing dates: 7 March 2019 Date of orders: 11 April 2019 Decision date: 11 April 2019 Jurisdiction: Common Law Before: Wright J Decision: The summons filed on 13 February 2018 is dismissed. Catchwords: APPEALS – leave to appeal – no points of general public interest – no likely injustice – new point, which could have been met by calling evidence below, should not be allowed to be raised on appeal – no basis for leave made out – leave to appeal refused

CIVIL PROCEDURE – abuse of process – plaintiff acquitted by District Court in different proceedings – defendant not seeking to raise issue already determined against him in those proceedings – broad, merits-based judgment in all the circumstances – no abuse of process Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Gaming Machine Tax Act 2001 (NSW) Liquor Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Uniform Civil Procedure Rules 2005 (NSW) Cases Cited: Attorney-General (Cth) v Breckler (1999) 197 CLR 83; [1999] HCA 28 Bitar Pty Ltd v Hebbel Constructions Pty Ltd [2019] NSWCA 39 Coulton v Holcombe (1986) 162 CLR 1; [1986] HCA 33 Director of Housing v Sudi (2011) 33 VR 559; [2011] VSCA 266 Garrett v The Queen (1977) 139 CLR 437; [1977] HCA 67 Hunter v Chief Constable of the West Midlands Police [1982] AC 529 Johnson v Gore Wood & Co [2002] 2 AC 1 Minister for Natural Resources v NSW Aboriginal Land Council [1987] 9 NSWLR 154 O'Brien v Komesaroff (1982) 150 CLR 310; [1982] HCA 33 Ousley v The Queen (1997) 192 CLR 69; [1997] HCA 49 R v Carroll (2002) 213 CLR 635; [2002] HCA 55 R v Rogers (No 2) (1992) 29 NSWLR 179 Reichel v McGrath (1889) 14 App Cas 665 Rogers v The Queen (1994) 181 CLR 251; [1994] HCA 42 Sidgreaves v Chief Commissioner of State Revenue [2018] NSWCATAP 20 Sidgreaves v Commissioner of State Revenue [2017] NSWCATAD 93 Suttor v Gundowda Pty Ltd (1950) 81 CLR 418; [1950] HCA 35 UBS AG v Tyne [2018] HCA 45 Category: Principal judgment Parties: Anthony John Sidgreaves (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: Mr A Rogers (until 7 March 2019, self-represented thereafter) (Plaintiff) Mr A Gerard (Defendant)