Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCA 40

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCA 40 Hearing dates: 3 March 2023 Decision date: 14 March 2023 Before: Meagher JA at [1]; Leeming JA at [2]; Griffiths AJA at [75] Decision: Dismiss the summons filed 3 August 2022 seeking leave to appeal, with costs. Catchwords: TAXES AND DUTIES – payroll tax – taxable wages – relevant contracts – taxpayer operated medical centres – taxpayer contracted with medical practitioners to practise at centres on terms that medical practitioners would pay 30% of medicare benefits received to applicant – taxpayer made claims on Medicare on behalf of most medical practitioners and remitted 70% to them – whether amounts paid by taxpayer to medical practitioners deemed to be taxable wages – whether medical practitioners supplied services to taxpayer – whether payments made for or in relation to the performance of work relating to relevant contract – whether determination by NCAT that medical practitioners supplied services to taxpayer (as well as to patients) gave rise to any question of law Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW), ss 80(2)(b), 83 Health Insurance Act 1973 (Cth), s 20A Payroll Tax Act 2007 (NSW), Pt 3, Div 7, ss 8, 10, 11, 31, 32, 33, 34, 35, Sch 1 Supreme Court Act 1970 (NSW), ss 48(1)(a)(vii), 48(2)(f) Uniform Civil Procedure Rules 2005 (NSW), rr 50.4, 51.18(1)(e) Cases Cited: Accident Compensation Commission v Odco Pty Ltd [1990] HCA 43; 64 ALJR 606 Azzopardi v Tasman UEB Industries Ltd (1985) 4 NSWLR 139 Booth v Fourmeninapub Pty Ltd [2020] NSWCA 57 Commissioner of State Revenue v The Optical Superstore Pty Ltd [2019] VSCA 197; 110 ATR 651 Da Costa v The Queen (1968) 118 CLR 186; [1968] HCA 51 Federated Engine-Drivers and Firemen's Association of Australasia v Broken Hill Proprietary Co Ltd (1911) 12 CLR 398; [1911] HCA 31 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378; 96 ATR 875 Homefront Nursing Pty Ltd v Chief Commissioner of Statute Revenue [2019] NSWCATAD 145 Orr v Cobar Management Pty Ltd (2020) 103 NSWLR 36; [2020] NSWCCA 220 Schwartz Family Co Pty Ltd v Capitol Carpets Pty Ltd [2017] NSWCA 223 Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue [2013] NSWCA 470; 97 ATR 904 Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2022] NSWCATAP 220 Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 259 Category: Principal judgment Parties: Thomas and Naaz Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: R L Seiden SC with P R Glissan (Applicant) S Balafoutis SC with A Gerard (Respondent)