Bonner v Chief Commissioner of State Revenue [2020] NSWCATAD 231

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bonner v Chief Commissioner of State Revenue [2020] NSWCATAD 231 Hearing dates: 24 March 2020 and on the papers Date of orders: 15 September 2020 Decision date: 15 September 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg RFD, Senior Member Decision: (1) I affirm the decision under review subject to my findings in the table at paragraph [75] and subject to the Chief Commissioner's concession at paragraph [98]. (2) I remit the assessments and reassessments under review to the Chief Commissioner for determination in accordance with the Tribunal's reasons and order (1), including the imposition of the relevant amount of penalty tax and interest. Catchwords: MERITS REVIEW – REVENUE LAW – payroll tax - Payroll Tax Act 2007 – Division 7 contractor provisions - relevant contract - Division 8 employment agents - employment agency contract - - onus of taxpayer. Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Entertainment Industry Act 2013 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Bayton Cleaning Company Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 HRC Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 820 JP Property Services Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 1391 Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 227 RV Enterprises Pty Ltd as trustee of the R M O'Mara Family Trust v Chief Commissioner of State Revenue [2004] NSWADT 64 UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852 Texts Cited: No texts cited Category: Principal judgment Parties: Chelsea Bonner (First Applicant) Bella Management Group Pty Ltd (Second Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M Bennett (Applicants) D Stretton (Respondent)