Infinity Security Group Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCATAD 28

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Infinity Security Group Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCATAD 28 Hearing dates: 13 - 14 October 2022 Date of orders: 2 February 2023 Decision date: 02 February 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: (1) The Assessment be remitted to the Respondent for determination in accordance with these Reasons for Decision. (2) If the Applicant wishes to pursue an application for costs in this matter: (a) the Applicant shall give to the Tribunal and to the Respondent, within 7 days after publication of these Reasons for Decision, written submissions as to costs and as to whether the Tribunal should determine the question of costs without an oral hearing; (b) the Respondent shall give to the Tribunal and to the Applicant, within 14 days after publication of these Reasons for Decision, his written submissions as to costs and as to whether the Tribunal should determine the question of costs without an oral hearing; (c) the Applicant shall, within 21 days after publication of these Reasons for Decision, give the Tribunal and the Respondent any submissions in reply to the Respondent's submissions. Catchwords: TAXES AND DUTIES – payroll tax – employment agency contracts - whether services were provided in and for the conduct of the clients' businesses Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Payroll Tax Act 2007 (NSW) Security Industry Act 1997 (NSW) Security Industry Regulation 2007 (NSW) (repealed) Security Industry Regulation 2016 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Bonner v Chief Commissioner of State Revenue [2022] NSWSC 441 Chief Commissioner of State Revenue v E Group Security Pty Ltd [2022] NSWCA 115 Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259 E Group Security Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1190 HRC Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 820 J P Property Services Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 1391 UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852 Category: Principal judgment Parties: Infinity Security Group Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: G Edwards (Applicant) D Stretton (Respondent) Solicitors: Gupta & Co Pty Ltd (Applicant) Crown Solicitor (Respondent) File Number(s): 2021/00180619 Publication restriction: Nil