Tasty Chicks Pty Limited and Ors v. Chief Commissioner of State Revenue

Lower Court Judgment

21/12/2010 Supreme Court of New South Wales (Court of Appeal) (Giles JA, Macfarlan JA, Handley AJA)

[2010] NSWCA 326

Catchwords

Statutes — Acts of Parliament — Interpretation — Taxation and duties — Appeal and new trial — Powers of court — Substituted verdict or judgment — Section 97 of Taxation Administration Act 1996 (NSW) ("Act") allows taxpayer to apply to Supreme Court for review of decision of Chief Commissioner the subject of an objection — Section 97(4) of Act provides review by Supreme Court taken to be an appeal for purposes of Supreme Court Act 1970 (NSW) — Commissioner issued payroll tax assessments grouping first and second applicants with partnership and other companies —Commissioner disallowed applicants' objections — Applicants sought review by Supreme Court pursuant to s 97 of Act — Trial judge re-exercised discretion under de-grouping provisions and, contrary to Commissioner, held first and second applicants should be de-grouped — Court of Appeal held review under s 97 of Act an appeal in ordinary sense meaning Court not entitled to re-exercise discretion under de-grouping provisions and substitute its decision for that of Commissioner — Whether appeal instituted in Supreme Court pursuant to s 97 of Act an appeal by way of hearing de novo — Whether applicants required to prove that determination of Commissioner under review pursuant to s 97 of Act attended by error — Whether Avon Downs v Pty Limited v FCT (1949) 78 CLR 353 and House v The King (1926) 55 CLR 499 apply in proceedings under s 97 of Act in respect of Court's review of discretionary determination made by Commissioner — Affinity Health Pty Limited v Chief Commissioner of State Revenue (2005) 205 ATC 4637 — Act, ss 96 and 97 — Supreme Court Act 1970 (NSW), ss 19(2) and 75A.

Words and phrases — "appeal", "review".

Short Particulars