Chief Commissioner of State Revenue v Print National Pty Ltd

The Chief Commissioner of State Revenue issued notices under section 72 of the *Taxation Administration Act 1996* (NSW) to third parties to obtain information relevant to Print National Pty Ltd's payroll tax liability. Print National Pty Ltd objected to these notices, and the matter proceeded to the Administrative Decisions Tribunal. The Tribunal referred a special case to the Supreme Court of New South Wales, with Bathurst CJ, Beazley P, and Gzell J presiding.

The court was asked to determine two primary legal issues. First, whether Print National Pty Ltd was entitled to object under section 86(1)(b) of the Act to the decisions to issue the section 72 notices. Second, whether Print National Pty Ltd could apply to the Administrative Decisions Tribunal for a review of an objection decision under section 96(1) of the Act. A key aspect of these questions was whether the term "dissatisfied" in section 86(1)(b) was limited to decisions that had an immediate and direct effect on the plaintiff's actual or potential liability to payroll tax.

The court reasoned that the term "dissatisfied" in section 86(1)(b) was not confined to decisions with an immediate and direct impact on a taxpayer's liability. Instead, it encompassed a broader range of decisions that could affect a taxpayer's position. The court concluded that the issuance of a section 72 notice, which compels third parties to disclose information that could ultimately lead to an assessment of tax, was a decision against which a taxpayer could be dissatisfied and therefore object.

The questions posed in the special case were answered in the affirmative. The court held that Print National Pty Ltd was entitled to object to the decisions to issue the notices and could apply to the Administrative Decisions Tribunal for a review of an objection decision. The interpretation of "dissatisfied" was confirmed to be not limited to decisions having an immediate and direct effect on a person's actual or potential liability to tax.