Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 259

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 259 Hearing dates: 28 August 2020 Date of orders: 03 September 2021 Decision date: 03 September 2021 Jurisdiction: Administrative and Equal Opportunity Division Before: S Goodman SC Decision: Payroll Tax Assessment Notices numbered 10104232, 10104238, 10104243, 10104254 and 10104225 dated 10 April 2018 are confirmed. Catchwords: TAXES AND DUTIES - payroll tax- general medical practitioners -operator of medical centres – whether agreement between doctors and owner of medical centres was a "relevant contract" – whether exemption under s 32(2)(b)(iv) Payroll Tax Act available - whether payments from the medical centre operator to the doctors were "wages" Legislation Cited: Administrative Decisions Review Act 1997, ss 9, 63 Civil and Administrative Tribunal Act 2013, s 28 Payroll Tax Act 2007 (NSW), ss 3, 5, 7, 10, 11, 13 and Div 7 Payroll Tax Act 2007 (Vic), s 32 Taxation Administration Act 1996, ss 11, 21, 22, 27, 30, 72, 96 Cases Cited: Accident Compensation Commission v Odco Pty Ltd [1990] HCA 43; (1990) 95 ALR 641 Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue (2005) 222 ALR 599 Chief Commissioner of State Revenue (NSW) v Incise Technology Pty Ltd [2004] NSWADTAP 19; (2004) 56 ATR 82 Commissioner of State Revenue v The Optical Superstore [2019] VSCA 197; (2019) 110 ATR 651 Commissioner of State Revenue v The Optical Superstore Pty Ltd [2018] VSC 524 Levitch Design Associates Pty Ltd as Trustee for the Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 O'Grady v Northern Queensland Co Ltd (1989-1990) 169 CLR 356 Re Behmer & Wright Pty Ltd (1994) 28 ATR 1082 Rita Sahade v Owners Corporation SP 62022 [2013] NSWSC 1791 Singh v Chief Commissioner of State Revenue [2016] NSWCATAD 9 Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue [2013] NSWCA 470; (2013) 97 ATR 904 Sydney Flooring Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 96; 105 ATR 546 The Optical Superstore Pty Ltd and Ors v Commissioner of State Revenue [2018] VCAT 169 Category: Principal judgment Parties: Thomas and Naaz Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: