Chief Commissioner of State Revenue v Elanor Operations Pty Ltd [2022] NSWCA 222

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Elanor Operations Pty Ltd [2022] NSWCA 222 Hearing dates: 2 September 2022 Date of orders: 03 November 2022 Decision date: 03 November 2022 Before: Macfarlan JA at [1] Gleeson JA at [2] Griffiths AJA at [3] Decision: 1. The respondents' notice of motion filed on 8 June 2022 is dismissed, with costs. 2. The appeal is dismissed, with costs. Catchwords: TAXATION – Payroll Tax Act 2007 (NSW) – Appeal from decision of Supreme Court regarding exercise discretion to "de-group" entities under s 79 of the Payroll Tax Act 2007 (NSW) – Appeal dismissed Legislation Cited: Corporations Act 2001 (Cth) Payroll Tax Act 2007 (NSW) Supreme Court Act 1970 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Elanor Operations Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 104 Finance Facilities Pty Ltd v Federal Commissioner of Taxation (1971) 127 CLR 106; [1971] HCA 12 House v The King (1936) 55 CLR 499; [1936] HCA 40 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42; (2013) 96 ATR 315 Seovic Engineering Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCA 242 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue of the State of NSW (2011) 245 CLR 446; [2011] HCA 41 Texts Cited: Nil Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Elanor Operations Pty Ltd (First Respondent) 193 Clarence Hotel Management Pty Ltd (Second Respondent) Albany Hotel Management Pty Ltd (Third Respondent) Bell City Accommodation Management Pty Ltd (Fourth Respondent) Bell City Hotel Management Pty Ltd (Fifth Respondent) Byron Bay Hotel Management Pty Ltd (Sixth Respondent) Cradle Mountain Lodge Management Pty Ltd (Seventh Respondent) Eaglehawk Hotel Management Pty Ltd (Eighth Respondent) Featherdale Management Pty Ltd (Ninth Respondent) JCF Management Pty Ltd (Tenth Respondent) Narranbundah Hotel Management Pty Ltd (Eleventh Respondent) Parklands Resort Hotel Management Pty Ltd (Twelfth Respondent) Pavilion Wagga Wagga Hotel Management Pty Ltd (Thirteenth Respondent) Port Macquarie Hotel Management Pty Ltd (Fourteenth Respondent) Tall Trees Hotel Management Pty Ltd (Fifteenth Respondent) Wollongong Hotel Management Pty Ltd (Sixteenth Respondent) Representation: Counsel: S Balafoutis SC, A Byrne (Appellant) B Walker SC, J Stuckey-Clarke (Respondents)