A J Holdings (NSW) Pty Limited and Cumedo Pty Limited v Chief Commissioner of State Revenue

The applicants, A J Holdings (NSW) Pty Limited and Cumedo Pty Limited, sought review of decisions by the Chief Commissioner of State Revenue, which held that they were liable for the quarterly instalment of gaming machine tax for the period 1 October 2011 to 31 December 2011. The applicants argued that the Chief Commissioner was incorrect in finding that the gaming machine tax was payable when the Chief Commissioner issued an invoice, rather than when the tax was assessed and determined. The dispute was heard and determined by the Land and Environment Court of New South Wales.

The primary legal issue before the court was the interpretation of the term "due" in section 7(4) of the Gaming Machine Tax Act 2001, and when the gaming machine tax became payable. The applicants submitted that the tax was payable when it was assessed and determined by the Chief Commissioner, while the Chief Commissioner argued that the tax became payable when an invoice was issued. The court was required to determine the correct interpretation of the statutory provisions and apply it to the facts of the case.

In determining the issue, the court considered the ordinary meaning of the word "due" and the purpose and object of the Act. The court held that the tax became payable when it was assessed and determined by the Chief Commissioner, and not when an invoice was issued. The court found that the plain meaning of the word "due" in section 7(4) of the Act meant that the tax was payable when it was assessed and determined, and not when an invoice was issued. The court also found that the purpose and object of the Act was to ensure that the tax was paid in a timely manner, and that the interpretation put forward by the applicants achieved this purpose and object.

The court affirmed the decisions of the Chief Commissioner, holding that A J Holdings (NSW) Pty Limited and Cumedo Pty Limited were liable to pay the quarterly instalment of gaming machine tax in respect of the period 1 October 2011 to 31 December 2011. The applicants' applications for review were dismissed with costs.