Gaming tax decision summaries

Tribunal

Entitlement to Refund

2017 Decision Summary

Sidgreaves v Chief Commissioner of State Revenue [2017] 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 [2017] NSWCATAD 93

2015 Decision Summary

The Crest Hotel v Chief Commissioner of State Revenue [2015] 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 [2015] NSWCATAD 3

Quarterly Instalment Payments

2013 Decision Summary

AJ Holdings (NSW) Pty Ltd & Cumedo Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 156
Date of Decision: 09 July 2013

Decision:
  1. The decision of the Chief Commissioner made on 1 May 2012, that Cumedo Pty Limited is liable to pay the quarterly instalment of gaming machine tax in respect of the period 1 October 2011 to 31 December 2011, is affirmed.

  2. The decision of the Chief Commissioner made on 4 May 2012, that A J Holdings Pty Limited is liable to pay the quarterly instalment of gaming machine tax in respect of the period 1 October 2011 to 31 December 2011, is affirmed.

Catchwords: Gaming machine tax; when payable; meaning of "due" in section 7(4) of the Gaming Machine Tax Act 2001

Case summary: AJ Holdings (NSW) Pty Ltd & Cumedo Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 156
Last updated: 19 April 2017