Fleet Repairs & Maintenance Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAP 264

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Fleet Repairs & Maintenance Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAP 264 Hearing dates: 16 October 2020 Date of orders: 10 December 2020 Decision date: 10 December 2020 Jurisdiction: Appeal Panel Before: Hennessy ADCJ, Deputy President D Goldstein, Senior Member Decision: The appeal is dismissed. Catchwords: TAXES AND DUTIES - payroll tax – liability to taxation – contractor provisions – whether contractors engaged under a "relevant contract" – STATUTORY INTERPRETATION - whether taxpayer was supplied with services ancillary to the conveyance of goods by means of a vehicle provided by the person conveying them under exemption in s 32(2)(d) of the Payroll Tax Act 2007 – whether taxpayer is supplied with services of a kind ordinarily required for less than 180 days in a financial year under exemption in s 32(2)(b)(ii) of the Payroll Tax Act 2007 Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Bunnings Group Limited v Laminex Group [2006] FCA 182 Chief Commissioner of State Revenue v Downer EDI Engineering Pty ltd [2020] NSWCA 126 Levitch Design Associates Pty ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue (NSW) [2013] NSWCA 470 Texts Cited: None cited Category: Principal judgment Parties: Fleet Repairs & Maintenance Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: CW Robinson (Appellant) J Mitchell (Respondent)