O’Neill Tyres Gateshead Pty Ltd & Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 314

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: O'Neill Tyres Gateshead Pty Ltd & Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 314 Hearing dates: 11 August 2020 Date of orders: 16 December 2020 Decision date: 16 December 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: In accordance with section 101(1)(a) of the Taxation Administration Act 1996, I confirm the decision under review. Catchwords: TAXES AND DUTIES – Administration – Penalty Tax – reasonable care to comply with taxation law Legislation Cited: Administrative Decisions Review Act 1997 ss 58, 63 Payroll Tax Act 2007 ss 3, 7, 9, 81, 82, 83, 86, 87 Schedule 1, Schedule 2, Schedule 2 clause 21 Taxation Administration Act 1996 ss 3, 4, 19, 21, 22, 25, 26, 27, 86, 89, 93, 94, 96, 100, 103, 104, 105 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Bayton Cleaning Company Pty Ltd v Chief Commissioner of State Revenue; International Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657 Commissioner of State Revenue (Vic) v Snowy Hydro Limited [2012] VSCA 145 Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 368 Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCATAP 147 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 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 RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 64 Winston-Smith v Chief Commissioner of State Revenue [2018] NSWSC 773 Winston-Smith v Chief Commissioner of State Revenue [2019] NSWCA 75 Thomas v Commissioner of Taxation [2015] FCA 968 Category: Principal judgment Parties: O'Neill Tyres Gateshead Pty Ltd, Bayrond Pty Ltd and Cessnock Tyres Pty Ltd (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Beazley Lawyers (Applicant) Crown Solicitors (Respondent) File Number(s): 2019/00318019 Publication restriction: None