BSA Ltd v Chief Commissioner of State Revenue [2022] NSWCATAD 275

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: BSA Ltd v Chief Commissioner of State Revenue [2022] NSWCATAD 275 Hearing dates: 23 and 24 November 2020 Date of orders: 26 July 2022 Decision date: 26 July 2022 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg RFD, Senior Member Decision: The decisions under review are affirmed. Catchwords: TAXES AND DUTIES – payroll tax – liability to taxation – arrangements affecting liability to tax – review of assessments pursuant to s 96 of the Taxation Administration Act 1996 (NSW) TAXES AND DUTIES – interpretation of ss 32(2)(a) and (d) of the Payroll Tax Act 2007 (NSW) – whether supply of services by subcontractors under the subcontracts was ancillary to the supply of goods TAXES AND DUTIES – interpretation of s 32(2B) of the Payroll Tax Act 2007 (NSW) – whether subcontracts were relevant contracts under s 32(2B) – whether the subcontracts included services that were not for or ancillary to the supply or conveyance of goods TAXES AND DUTIES – penalty tax and interest – interpretation of Part 5 of the Taxation Administration Act 1996 (NSW) – whether reasonable care was exercised by the taxpayer Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Duties Act 1997 (NSW) Cases Cited: Adams Bidco v Chief Commissioner of State Revenue [2019] NSWSC 702 B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187; (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 Boston Sales and Marketing Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 139 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd [2020] NSWCA 126 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Downer EDI Engineering v CCSR [2019] NSWSC 743 Harrison v Melhem [2008] NSWCA 67 HRC Hotel Services v CCSR [2018] NSWSC 820 Levitch Design Associates v CCSR [2014] NSWCATAD 215 Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 227; (2014) 100 ATR 339 Smith's Snackfood Company Ltd v Chief Commissioner of State Revenue (NSW) [2013] NSWCA470 South Sydney West Area Health Service v Stamoulis [2009] NSWCA 153 The Smith's Snackfood Company Limited v Chief Commissioner of State Revenue (NSW) [2012] NSWSC 998 Texts Cited: Nil Category: Principal judgment Parties: BSA Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Bishop with O Berkmann (Applicant) S Balafoutis SC with D Stretton (Respondent)