Chief Commissioner of State Revenue v Incise Technologies Pty Ltd 67

[2004] NSWADTAP 19; (2004) 56 ATR 82

Administrative Decisions Tribunal

Australia - New South Wales

26th May, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue	[2014] NSWCATAD 215	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	8 Dec 2014	AustLII	45
Winston-Smith v Chief Commissioner of State Revenue	[2018] NSWSC 773; (2018) 108 ATR 63	Supreme Court of New South Wales	Australia - New South Wales	1 Jun 2018	AustLII	22
Antegra Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWSC 107; 112 ATR 777	Supreme Court of New South Wales	Australia - New South Wales	19 Feb 2021	AustLII	21
Boston Sales and Marketing Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAD 139; (2014) 99 ATR 323	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	15 Sep 2014	AustLII	18
Adams Bidco Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 702	Supreme Court of New South Wales	Australia - New South Wales	12 Jun 2019	AustLII	14
Singh v Chief Commissioner of State Revenue	[2016] NSWCATAD 9	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	7 Jan 2016	AustLII	14
Lease A Leaf Property Pty Ltd v Chief Commissioner of State Revenue	[2011] NSWADTAP 41; (2011) 85 ATR 273	Administrative Decisions Tribunal	Australia - New South Wales	15 Sep 2011	AustLII	13
Golden Age and Hannas the Rocks Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 249	Supreme Court of New South Wales	Australia - New South Wales	14 Mar 2024	AustLII	11
Raissis v Chief Commissioner of State Revenue	[2021] NSWCATAD 99	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	26 Apr 2021	AustLII	11
Song v Chief Commissioner of State Revenue	[2023] NSWCATAD 301	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	17 Nov 2023	AustLII	9
E Group Security Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWSC 1190	Supreme Court of New South Wales	Australia - New South Wales	22 Sep 2021	AustLII	9
Khalil v Chief Commissioner of State Revenue	[2011] NSWADT 276	Administrative Decisions Tribunal	Australia - New South Wales	22 Nov 2011	AustLII	7
Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAD 84	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	20 Jun 2014	AustLII	6
AES Wiring Pty Ltd and AKS Distributions Pty Ltd v Chief Commissioner of State Revenue	[2012] NSWADT 11	Administrative Decisions Tribunal	Australia - New South Wales	1 Feb 2012	AustLII	6
Oueik v Chief Commissioner of State Revenue	[2022] NSWCATAD 132	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	26 Apr 2022	AustLII	5
Urban Consolidation and Development Pty Ltd v Commissioner of State Revenue (Taxation)	[2011] VCAT 593; (2011) 84 ATR 725	Victorian Civil and Administrative Tribunal	Australia - Victoria	1 Apr 2011	AustLII	5
Giunta v Chief Commissioner of State Revenue (RD)	[2005] NSWADTAP 19; 59 ATR 249	Administrative Decisions Tribunal	Australia - New South Wales	7 Apr 2005	AustLII	5
Griglio v Chief Commissioner of State Revenue	[2024] NSWCATAD 212	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	30 Jul 2024	AustLII	4
Shah v Chief Commissioner of State Revenue	[2022] NSWCATAD 311	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	23 Sep 2022	AustLII	4
Burns v Sunol	[2015] NSWCATAD 40	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	13 Mar 2015	AustLII	4
Saboune v Chief Commissioner of State Revenue	[2011] NSWADT 8	Administrative Decisions Tribunal	Australia - New South Wales	18 Jan 2011	AustLII	4
Uber Australia Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 1124	Supreme Court of New South Wales	Australia - New South Wales	6 Sep 2024	AustLII	3
De Tarle v Chief Commissioner of State Revenue	[2021] NSWCATAD 270	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	17 Sep 2021	AustLII	3
Sydney Flooring Pty Ltd v Chief Commissioner of State Revenue	[2017] NSWCATAD 96; (2017) 105 ATR 546	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	3 Apr 2017	AustLII	3
Al-Saeed Education and Welfare Trust v Chief Commissioner of State Revenue	[2014] NSWCATAP 11	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	7 Apr 2014	AustLII	3
Molyneux and Vermeesch v Chief Commissioner of State Revenue (RD) (No 2)	[2013] NSWADTAP 41	Administrative Decisions Tribunal	Australia - New South Wales	26 Aug 2013	AustLII	3
Bagnall v Chief Commissioner of State Revenue	[2023] NSWCATAD 341	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	22 Dec 2023	AustLII	2
Harbourlights Strata Plan 32515 v Chief Commissioner of State Revenue	[2023] NSWCATAD 172	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	30 Jun 2023	AustLII	2
Oueik v Chief Commissioner of State Revenue	[2023] NSWCATAP 26	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	3 Feb 2023	AustLII	2
Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWCATAD 259	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	3 Sep 2021	AustLII	2
Fleet Repairs & Maintenance Pty Ltd v Chief Commissioner of State Revenue	[2020] NSWCATAD 48	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	10 Feb 2020	AustLII	2
Wu v Chief Commissioner of State Revenue	[2018] NSWCATAD 292	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	17 Dec 2018	AustLII	2
Madikian v Chief Commissioner of State Revenue	[2017] NSWCATAD 263	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	30 Aug 2017	AustLII	2
Rowntree Investments Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCATAD 141	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	7 Jul 2015	AustLII	2
O'Hara v Chief Commissioner of State Revenue	[2011] NSWADT 289	Administrative Decisions Tribunal	Australia - New South Wales	7 Dec 2011	AustLII	2
Chief Commissioner of State Revenue v Ettamogah Mob Australia Pty Ltd	[2005] NSWADTAP 53; 61 ATR 200	Administrative Decisions Tribunal	Australia - New South Wales	2 Nov 2005	AustLII	2
Re Maax Spa Corporation Pty Ltd and Commissioner of State Revenue	[2004] VCAT 1814; 57 ATR 291	Victorian Civil and Administrative Tribunal	Australia - Victoria	14 Sep 2004	AustLII	2
Wan v Chief Commissioner of State Revenue	[2024] NSWCATAD 278	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	18 Sep 2024	AustLII	1
Denton v Chief Commissioner of State Revenue	[2024] NSWCATAD 206	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	25 Jul 2024	AustLII	1
O'Neill Tyres Gateshead Pty Ltd & Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue	[2020] NSWCATAD 314	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	16 Dec 2020	AustLII	1
Gu v Chief Commissioner of State Revenue	[2020] NSWCATAD 75	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	5 Mar 2020	AustLII	1
ABC Staff Hire Pty Ltd v Chief Commissioner of State Revenue	[2018] NSWCATAD 137	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	29 Jun 2018	AustLII	1
Novus Capital Ltd v Chief Commissioner of State Revenue	[2018] NSWCATAD 72	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	29 Mar 2018	AustLII	1
Advance Pallets Pty Ltd v Chief Commissioner of State Revenue	[2017] NSWCATAD 128	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	26 Apr 2017	AustLII	1
Kozman v Chief Commissioner of State Revenue	[2013] NSWADT 143	Administrative Decisions Tribunal	Australia - New South Wales	19 Jun 2013	AustLII	1
Williamson v Chief Commissioner of State Revenue	[2025] NSWCATAD 69	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	21 Mar 2025	AustLII
Wan v Chief Commissioner of State Revenue	[2025] NSWCATAP 54	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	19 Mar 2025	AustLII
XL Retail Services Pty Ltd v Chief Commissioner of State Revenue	[2025] NSWCATAD 22	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	17 Jan 2025	AustLII
Wang v Chief Commissioner of State Revenue	[2025] NSWCATAD 17	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	7 Jan 2025	AustLII
Loan Market Group Pty Ltd v Chief Commissioner of State Revenue; Loan Market Pty Ltd v Chief Commissioner of State Revenue (No 2)	[2024] NSWSC 1393	Supreme Court of New South Wales	Australia - New South Wales	4 Nov 2024	AustLII
GSE v Chief Commissioner of State Revenue	[2024] NSWCATAD 320	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	30 Oct 2024	AustLII
Thompson v Chief Commissioner of State Revenue	[2024] NSWCATAD 266	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	5 Sep 2024	AustLII
Topcubasi v Chief Commissioner of State Revenue	[2024] NSWCATAD 258	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	2 Sep 2024	AustLII
Darghaw Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWCATAD 257	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	30 Aug 2024	AustLII
Zhu v Chief Commissioner of State Revenue	[2024] NSWCATAD 231	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	12 Aug 2024	AustLII
Kirkovski v Chief Commissioner of State Revenue	[2024] NSWCATAD 223	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	6 Aug 2024	AustLII
Karina Surjadi Family Trust v Chief Commissioner of State Revenue	[2024] NSWCATAD 114	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	1 May 2024	AustLII
FVK v Chief Commissioner of State Revenue	[2023] NSWCATAD 118	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	3 May 2023	AustLII
Nguyen v Chief Commissioner of State Revenue	[2022] NSWCATAD 354	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	10 Nov 2022	AustLII
Hamilton United Group Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWCATAD 11	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	20 Jan 2021	AustLII
Heckenberg v Chief Commissioner of State Revenue	[2019] NSWCATAD 104	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	5 Jun 2019	AustLII
B & B Stevenson Pty Ltd v Chief Commissioner of State Revenue	[2018] NSWCATAD 103	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	18 May 2018	AustLII
Esplanade Wollongong Unit Trust v Chief Commissioner of State Revenue	[2017] NSWCATAD 157	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	19 May 2017	AustLII
Urmar Pty Ltd ATF Ross Burton Family Trust v; Chief Commissioner of State Revenue	[2017] NSWCATAD 54	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	15 Feb 2017	AustLII
Grubers Beckett Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAD 30	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	21 Mar 2014	AustLII
Driver Group Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2013] VCAT 1151	Victorian Civil and Administrative Tribunal	Australia - Victoria	8 Jul 2013	AustLII
Chief Commissioner of State Revenue v Incise Technologies Pty Ltd (No 2) (RD)	[2004] NSWADTAP 27	Administrative Decisions Tribunal	Australia - New South Wales	30 Jun 2004	AustLII

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s28
Interpretation Act 1987 (NSW)	s21
Taxation Administration Act 1996 (NSW)	s3, s21, s22, s25, s27, s28, s29, s30, s31, s33, s45, s93, s96, s106I, s116
Administrative Decisions Tribunal Act (NSW)
Pay-roll Tax Act 1971 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Darghaw Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWCATAD 257	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	30 Aug 2024	AustLII
Zhu v Chief Commissioner of State Revenue	[2024] NSWCATAD 231	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	12 Aug 2024	AustLII
Kirkovski v Chief Commissioner of State Revenue	[2024] NSWCATAD 223	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	6 Aug 2024	AustLII
Karina Surjadi Family Trust v Chief Commissioner of State Revenue	[2024] NSWCATAD 114	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	1 May 2024	AustLII
FVK v Chief Commissioner of State Revenue	[2023] NSWCATAD 118	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	3 May 2023	AustLII
Nguyen v Chief Commissioner of State Revenue	[2022] NSWCATAD 354	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	10 Nov 2022	AustLII
Hamilton United Group Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWCATAD 11	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	20 Jan 2021	AustLII
Heckenberg v Chief Commissioner of State Revenue	[2019] NSWCATAD 104	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	5 Jun 2019	AustLII
B & B Stevenson Pty Ltd v Chief Commissioner of State Revenue	[2018] NSWCATAD 103	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	18 May 2018	AustLII
Esplanade Wollongong Unit Trust v Chief Commissioner of State Revenue	[2017] NSWCATAD 157	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	19 May 2017	AustLII
Urmar Pty Ltd ATF Ross Burton Family Trust v; Chief Commissioner of State Revenue	[2017] NSWCATAD 54	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	15 Feb 2017	AustLII
Grubers Beckett Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAD 30	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	21 Mar 2014	AustLII
Driver Group Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2013] VCAT 1151	Victorian Civil and Administrative Tribunal	Australia - Victoria	8 Jul 2013	AustLII
Chief Commissioner of State Revenue v Incise Technologies Pty Ltd (No 2) (RD)	[2004] NSWADTAP 27	Administrative Decisions Tribunal	Australia - New South Wales	30 Jun 2004	AustLII

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