Andrijic v Chief Commissioner of State Revenue (No 2) [2025] NSWSC 119
The applicant failed to provide sufficient evidence to justify the grant of a stay on recovery proceedings under s 46 notices, as it did not establish that continued enforcement would stultify its business, nor demonstrate prospects of success on the objection or exceptional circumstances warranting interlocutory relief. The statutory framework entitles the defendant to recover pending objection or review.
- Parties
- First Plaintiff: Karina Andrijic; Second Plaintiff: Igor Cikes; Third Plaintiff: Rade Cikes; Fourth Plaintiff: Rosa Cikes; Fifth Plaintiff: Incline Group Pty Ltd; Sixth Plaintiff: Cikes Developments NSW Pty Ltd; Seventh Plaintiff: Cikes Holdings Pty Ltd; Eighth Plaintiff: Dalma Hire Pty Ltd; Ninth Plaintiff: Icikes Holdings Pty Ltd; Tenth Plaintiff: Dalma Constructions Pty Ltd; Eleventh Plaintiff: Dalma Services NSW Pty Ltd; Twelfth Plaintiff: Yaleson Corporation Pty Ltd; Thirteenth Plaintiff: Jason Andrijic; Fourteenth Plaintiff: Incline Hire Pty Ltd; Defendant: Chief Commissioner of State Revenue
- Jurisdiction
- Australia
- Judgment Date
- 11 February 2025
- Procedural Posture
- Notice of Motion / Interlocutory Application – Ex Tempore Judgment
- Outcome
- Notice of motion dismissed with costs
- Legal Topics
- Recovery of Tax Debts, Stay of Proceedings, Payroll Tax Liability, Grouping for Payroll Tax, Interlocutory Injunctions, Objection and Review Under Tax Statutes
Case Brief
Summary, issues, holding and outcome
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Parties
Karina Andrijic
First Plaintiff
Igor Cikes
Second Plaintiff
Rade Cikes
Third Plaintiff
Rosa Cikes
Fourth Plaintiff
Incline Group Pty Ltd
Fifth Plaintiff
Cikes Developments NSW Pty Ltd
Sixth Plaintiff
Cikes Holdings Pty Ltd
Seventh Plaintiff
Dalma Hire Pty Ltd
Eighth Plaintiff
Icikes Holdings Pty Ltd
Ninth Plaintiff
Dalma Constructions Pty Ltd
Tenth Plaintiff
Dalma Services NSW Pty Ltd
Eleventh Plaintiff
Yaleson Corporation Pty Ltd
Twelfth Plaintiff
Jason Andrijic
Thirteenth Plaintiff
Incline Hire Pty Ltd
Fourteenth Plaintiff
Chief Commissioner of State Revenue
Defendant
Procedural Posture
Notice of Motion / Interlocutory Application – Ex Tempore Judgment
Legal Issues
- 1 Whether the defendant should be prevented from taking recovery action pending objection/review process
- 2 Whether certain notices under s 46 of the Taxation Administration Act 1996 (NSW) should be stayed
- 3 Whether the applicant's trading ability will be stultified if notices are not stayed
Ratio Decidendi
The applicant failed to provide sufficient evidence to justify the grant of a stay on recovery proceedings under s 46 notices, as it did not establish that continued enforcement would stultify its business, nor demonstrate prospects of success on the objection or exceptional circumstances warranting interlocutory relief. The statutory framework entitles the defendant to recover pending objection or review.
Court Disposition
Notice of motion dismissed with costs
Orders
- Notice of motion dismissed with costs
Full Case Text
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