High Court of Australia

Tasty Chicks Pty Limited v Chief Commissioner of State Revenue [2011] HCA 41

245 CLR 446

5 Oct 2011

Case Number: S218/2011

Before

French CJ, Gummow, Crennan, Kiefel, Bell JJ

Catchwords

State taxation – Pay-roll tax - Taxpayer dissatisfied with Chief Commissioner's determination of objection to assessments may apply to Supreme Court for "review" pursuant to Taxation Administration Act 1996 (NSW), s 97.

Administrative law – Courts - Original jurisdiction upon statutory "appeal" and "review" in respect of administrative decision - Nature, power and duties of court in exercise of that jurisdiction.

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

Taxation Administration Act 1996 (NSW) – ss 97, 101.

Pay –roll Tax Act 1971 (NSW), Pt 4A.

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