B & L Linings Pty Limited & Anor v Chief Commissioner of State Revenue

(2008) 74 NSWLR 481; [2008] NSWCA 187

NSW Court of Appeal

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Catchwords

1. Administrative Law
2. › Administrative Tribunals
3. › Appeals from tribunals
4. › Appeal on a question of law
5. › Whether appeal limited to identified questions of law or extends to rehearing on merits
6. › Whether s 75A Supreme Court Act 1970 (NSW) expands scope of appeal
7. › Administrative Decisions Tribunal Act 1997 (NSW), ss 119, 120
8. › Supreme Court Act 1970 (NSW), s 75A
1. Taxation
2. › Pay-roll tax
3. › Deemed employment
4. › Two-person exemption
5. › Whether entities satisfied s 3A(1)(f)
6. › Onus of proof on taxpayer
7. › Pay-roll Tax Act 1971 (NSW), s 3A(1)(f)
1. Statutes
2. › Interpretation
3. › Words and phrases
4. › 'On a question of law'
5. › Distinction between 'on a question of law' and 'involving a question of law'
6. › Administrative Decisions Tribunal Act 1997 (NSW), s 119
1. Evidence
2. › Procedural fairness
3. › Use of answers to statutory notices
4. › Whether reliance on s 72 notices denied procedural fairness
5. › Taxation Administration Act 1996 (NSW), s 72

Quick Take

An appeal 'on a question of law' under s 119 of the Administrative Decisions Tribunal Act 1997 (NSW) is confined to the identified question of law as the subject matter of the appeal; it does not become a rehearing on the merits merely because a question of law is identified. Section 75A of the Supreme Court Act 1970 (NSW) does not expand the scope of such an appeal. The finding of no error of law does not render the appeal incompetent — it remains competent but is dismissed.