Chief Commissioner of State Revenue v Boss Constructions (NSW) Pty Ltd

The Chief Commissioner of State Revenue applied for leave to appeal to the Court of Appeal of New South Wales against a decision of Brereton J. The dispute concerned an application by Boss Constructions (NSW) Pty Ltd to set aside a statutory demand. The Chief Commissioner contended that the application to set aside the demand was made out of time and that its proposed grounds of appeal were not better than merely arguable, raising a matter of public importance.

The primary legal issue before the Court of Appeal was whether to grant leave to appeal. This required the Court to consider whether the Chief Commissioner's proposed grounds of appeal possessed sufficient merit to warrant further consideration, particularly in light of the alleged lateness of the application to set aside the statutory demand and the assertion that the matter was of public importance.

Basten and Simpson JJA granted leave to appeal, subject to the Chief Commissioner accepting liability for the costs of Boss Constructions in the Court of Appeal in any event. The Court directed the Chief Commissioner to advise the registrar within seven days whether this condition was accepted. If accepted, the Chief Commissioner was then directed to file a notice of appeal within 14 days. The costs of both the application for leave to appeal and the appeal itself were ordered to be borne by the Chief Commissioner in any event.