Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702

Supreme Court New South Wales

Medium Neutral Citation: Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702 Hearing dates: 3 May 2019 Decision date: 12 June 2019 Jurisdiction: Common Law Before: Ward CJ in Eq Decision: Conclusions as per [166]. Parties to prepare short minutes of order to reflect reasons and/or any brief further written submissions on Issue 3 and/or costs. Catchwords: TAXES AND DUTIES – landholder duty – review of Duties Notice of Assessment by the Chief Commissioner of State Revenue – s 27(3)(a) of the Taxation Administration Act 1996 (NSW) – whether the plaintiff or a person acting on its behalf took reasonable care to comply with the Taxation Administration Act 1996 (NSW) and the Duties Act 1997 (NSW)

TAXES AND DUTIES – landholder duty – ss 26(1) and 28(1) of the Taxation Administration Act 1996 (NSW) – whether before the defendant informed the plaintiff that an investigation relating to the plaintiff was to be carried out, the plaintiff disclosed to the defendant in writing sufficient information to determine the nature and extent of the tax default

TAXES AND DUTIES – landholder duty – ss 25 and 33 of the Taxation Administration Act 1996 (NSW) – whether interest and/or premium interest should be remitted in full or in part – whether any penalty tax should be remitted in full or in part Legislation Cited: Duties Act 1997 (NSW), ss 140, 148, 149, 152, 155, 163D, Ch2, Ch 4 Land Tax Management Act 1956 (NSW), s 10AA Taxation Administration Act 1996 (NSW), ss 3, 21, 22, 25, 26, 27, 28, 29, 33, 72, Div 2 Taxation Administration Act 1997 (Vic), s 30 Cases Cited: Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 735 Chief Commissioner of State Revenue v Adams Bidco Pty Ltd [2019] NSWCA 34 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19; (2004) 56 ATR 82 Chief Commissioner of State Revenue v The Ettamogh Mob Australia Pty Ltd [2005] NSWADTAP 53; (2005) 61 ATR 200 Commissioner of State Revenue v Snowy Hydro Ltd (2012) 43 VR 109; [2012] VSCA 145 Deputy Commissioner of Taxation v Armstrong Scalisi Holdings Pty Ltd [2019] NSWSC 129 Dyda Pty Ltd v Commissioner of State Taxation (SA) [2013] SASC 156; (2013) 97 ATR 316 Federal Commissioner of Taxation v Traviati (2012) 205 FCR 136; [2012] FCA 546 Maritime Union of Australia v Minister for Infrastructure and Regional Development (2015) 238 FCR 464; [2015] FCAFC 187 Pharmos Nominees Pty Ltd v Commissioner of State Taxation (SA) [2012] SASC 24; (2012) 87 ATR 744 Pharmos Nominees Pty Ltd v Commissioner of Taxation (SA) (2012) 113 SASR 487; [2012] SASCFC 89 Power v Federal Commissioner of Taxation [2013] NSWCA 428; (2013) 284 FLR 42 Roads and Maritime Services v Desane Properties Pty Ltd [2018] NSWCA 196 Trust Co. of Australia Ltd v Chief Commissioner of State Revenue (NSW) [2002] NSWADT 21 Category: Principal judgment Parties: Adams Bidco Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Richmond SC with T Prince (Plaintiff) J Hmelnitsky SC with M Sealey (Defendant)