Thomas and Naaz Pty Ltd (ACN 101 491 703) v Chief Commissioner of State Revenue [2022] NSWCATAP 220

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Thomas and Naaz Pty Ltd (ACN 101 491 703) v Chief Commissioner of State Revenue [2022] NSWCATAP 220 Hearing dates: 25 March 2022 Date of orders: 6 July 2022 Decision date: 06 July 2022 Jurisdiction: Appeal Panel Before: Armstrong J, President E Bishop, Senior Member Decision: 1. Leave to raise new argument on appeal refused. 2. Appeal dismissed. Catchwords: TAXES AND DUTIES – payroll tax – assessment – exemption – review – appeals – Appeal Panel – questions of law Legislation Cited: Civil and Administrative Tribunal Act 2003 (NSW), ss 80(2)(b), 80(3), 81(2) Payroll Tax Act 2007 (NSW), s 32, s 35 Cases Cited: Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue (2005) 222 ALR 599; [2005] NSWSC 788 Collector of Customs v Agfa-Gevaert (1996) 186 CLR 389 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Commissioner of State Revenue v Optical Superstore Pty Ltd [2018] VSC 524 Commissioner of State Revenue v The Optical Superstore [2019] VSCA 197; 110 ATR 551 D & D Tolhurst Pty Ltd v Commissioner of State Revenue (Vic) (1997) ATC 2179 Ferella v Chief Commissioner of State Revenue (2014) 96 ATR 875; [2014] NSWCA 378 Homefront Nursing Pty Ltd v Chief Commissioner of State Revenue [2019] NSWCATAD 145 Independent Liquor and Gaming Authority v D & D Natural Health Pty Ltd [2021] NSWCATAP 170 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 Company Ltd (1990) 169 CLR 356 Sharp Corporation of Australia Pty Ltd v Collector of Customs (1995) 59 FCR 6 Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue (2013) 97 ATR 904; [2013] NSWCA 470 The Optical Superstore Pty Ltd v Commissioner of State Revenue [2018] VCAT 169 University of Wollongong v Metwally (No 2) (1984) 158 CLR 447; [1985] HCA 28 Texts Cited: Nil Category: Principal judgment Parties: Thomas and Naaz Pty Ltd (ACN 101 491 703) (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: P R Glissan (Appellant) A Gerard (Respondent)