27 Jul 2018
The court held that review applications must be made in writing and that the operative reviewable decision was the invoice/notice dated 30 November 2015; the 8 July 2016 email was only confirmation and did not create a new decision, therefore the review filed on 20 March 2017 was out of time and the appeal is dismissed.
19 Sept 2013
The 22 February 2012 letter was a s236 reviewable decision; it was deemed delivered no later than 26 February under s307(5); the appellant's application was not received until 31 May and thus was made after the mandatory three‑month period in s236(1), which cannot be extended; therefore the review right was lost and the appeal is dismissed.
3 Aug 2012
The respondent's enterprise is the wholesale supply of dairy products with delivery being an integral part of that single business activity rather than a separate activity under s170(2); therefore the most accurate classification is ANZSIC Dairy Produce Wholesaling and not Road Freight Transport; appellant must reclassify accordingly.
11 Apr 2011
The District Court held that the applicants' primary activity was motor vehicle testing including granting or refusing Warrants/Certificates of Fitness, that withholding or granting a warrant constitutes enforcement for classification purposes and therefore falls within CU96400; the Court found no arguable question of law on most points but granted leave to appeal limited to whether the ANZSIC should be treated as an interpretive authority for Schedule 1 and whether vehicle testing that includes granting/withholding warrants is nonetheless "without enforcement of regulations" as claimed by ap…