Gaming tax decision summaries
Entitlement to Refund
2017 Decision Summary
|Sidgreaves v Chief Commissioner of State Revenue  NSWCATAD 93|
|Date of Decision: 29 March 2017
Orders: The application is dismissed.
Catchwords: TAXES AND DUTIES - gaming machine tax – hotel premises - application for refund – whether Taxpayer was the licensee in the period in respect of which refund is claimed
Case summary: Sidgreaves v Chief Commissioner of State Revenue  NSWCATAD 93
2015 Decision Summary
|The Crest Hotel v Chief Commissioner of State Revenue  NSWCATAD 3|
|Date of Decision: 13 January 2015
Decision: The matter was remitted to the Chief Commissioner to make the apportionment of the refund in accordance with the assessment action as directed.
Catchwords: TAXES AND DUTIES - Gaming Machine Tax – whether the Commissioner is entitled to make apportionment of refund – two hoteliers during the relevant period but assessment made against only one
Case summary: The Crest Hotel v Chief Commissioner of State Revenue  NSWCATAD 3
Last updated: 19 April 2017