Miscellaneous decision summaries

Tribunal

Application for Stay

2014 Decision Summary

T & S Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 218
Date of Decision: 10 December 2014

Decision: The Taxpayer sought an interim stay order under s 60 of the Administrative Decisions Review Act 1997 ("the ADR Act") in respect of a requirement to pay land tax. The order was sought pending the hearing of the Taxpayer's request for a review of land tax assessments issued by the Chief Commissioner.

The Tribunal refused the Taxpayer¿s application and awarded costs of the application to the Chief Commissioner. The Taxpayer relied on evidence to prove that there was a serious question to be tried, but presented no financial evidence to support its claim that it would suffer irreparable loss or harm, and the Tribunal ruled that the stay application was therefore doomed to fail.

Catchwords: ADMINISTRATIVE LAW - Civil and Administrative Tribunal (NSW) - application for stay of operation of assessment decision - costs

Case summary: T & S Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 218
Last updated: 16 April 2015