Bonner v Chief Commissioner of State Revenue [2021] NSWCATAP 180

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Bonner v Chief Commissioner of State Revenue [2021] NSWCATAP 180 Hearing dates: 22 January 2021 Date of orders: 22 June 2021 Decision date: 22 June 2021 Jurisdiction: Appeal Panel Before: A Britton, Principal Member Dr J Lucy, Senior Member Decision: Leave to appeal is refused. The appeal is dismissed. Catchwords: TAX AND DUTIES — payroll tax — liability — employment agents — employment agency contract — interpretation of Payroll Tax Act 2007 (NSW), s 37(1) ADMINISTRATIVE LAW — administrative review of decision made by Chief Commissioner of State Revenue under Administrative Decisions Review Act 1997 (NSW) — decision subject of objection lodged by tax payer 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: Banfirn Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 1058 Bayton Cleaning Company Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657 Bonner v Chief Commissioner of State Revenue [2020] NSWCATAD 231 Collins v Urban [2014] NSWCATAP 17 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 H R C 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 UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852 Texts Cited: None cited Category: Principal judgment Parties: Chelsea Bonner (First Appellant) Bella Management Group Pty Ltd (Second Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M Bennett (Appellants) D Stretton (Respondent)