Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue

Tasty Chicks Pty Ltd (the taxpayer) sought a review of the Chief Commissioner of State Revenue's determination of its objection to payroll tax assessments. The matter came before the High Court of Australia following an appeal from the Court of Appeal of the Supreme Court of New South Wales.

The central legal issue before the High Court was the nature of the jurisdiction conferred by section 97 of the *Taxation Administration Act 1996* (NSW) on the Supreme Court to "review" a decision of the Chief Commissioner. This involved considering whether the term "review" in this statutory context encompassed a broad reconsideration of the decision or was limited to a more restricted form of judicial oversight, and how this differed from the concept of an "appeal".

The High Court determined that the statutory power to "review" under section 97 of the *Taxation Administration Act 1996* (NSW) was not confined to a review of the legality of the Chief Commissioner's decision but extended to a full rehearing of the merits of the taxpayer's objection. The Court reasoned that the legislative intent was to provide a comprehensive mechanism for resolving disputes regarding tax assessments, allowing the Supreme Court to substitute its own decision for that of the Commissioner. Consequently, the High Court allowed the appeal, set aside the order of the Court of Appeal, and remitted the matter for further hearing.