AGC Roof Maintenance Northern Division Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 199

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: AGC Roof Maintenance Northern Division Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 199 Hearing dates: 14 May 2020, 1-2 September 2020 Date of orders: 13 July 2021 Decision date: 13 July 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: M Easton, Senior Member Decision: (1) The respondent's amended assessments relating to payments made to the following persons in the nominated financial years are affirmed: (a) O'Haras Roofing Pty Ltd (FY2014); (b) Glenn Vazey (FY2014, FY2015, FY2016, FY2017); and (c) Luisa and Patrick McManus t/a ABQ Roofing (FY2016). (2) The respondent's amended assessments relating to payments made to the following persons in the nominated financial years are quashed: (a) PHN Roofit Pty Ltd (FY2014); (b) Nathan Barry (FY2015, FY2016); (c) Todd Burrows (FY2015); (d) Michael Chalker (FY2016); (e) Bell Roof and Gutter Maintenance Pty Ltd (FY2017); and (f) Thomas Guilbot (FY2017). Catchwords: TAXES AND DUTIES — payroll tax — independent contractor — common law employee — relevant contract — 90-day exemption — services to the public exemption — two-person exemption Legislation Cited: Home Building Act 1989 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: ACE Insurance Ltd v Trifunovski (2013) 209 FCR 146; [2013] FCAFC 3 ACE Insurance Ltd v Trifunovski (2011) 200 FCR 532; [2011] FCA 1204 Antegra Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 107 B & L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481; [2008] NSWCA 187 Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd (2020) 279 FCR 631; [2020] FCAFC 122 Hollis v Vabu Pty Ltd (2001) 207 CLR 21; [2001] HCA 44 On Call Interpreters and Translators Agency Pty Ltd v Federal Commissioner of Taxation (No 3) (2011) 214 FCR 82; [2011] FCA 366 Roy Morgan Research Pty Ltd v Federal Commissioner of Taxation (2010) 184 FCR 448; [2010] FCAFC 52 Sweeney v Boylan Nominees Pty Ltd (2006) 226 CLR 161; [2006] HCA 19 Texts Cited: Nil Category: Principal judgment Parties: AGC Roof Maintenance Northern Division Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: T Ensor (Respondent)