Infinity Security Group Pty Ltd v Chief Commissioner of State Revenue (No 2) [2023] NSWCATAD 61

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Infinity Security Group Pty Ltd v Chief Commissioner of State Revenue (No 2) [2023] NSWCATAD 61 Hearing dates: On the papers Date of orders: 17 March 2023 Decision date: 17 March 2023 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: 1. A hearing on costs is dispensed with 2. The Applicant's application for costs is dismissed Catchwords: COSTS – s 60 of the Civil and Administrative Tribunal Act 2013 (NSW) – special circumstances Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Payroll Tax Act 2007 (NSW) Cases Cited: Chief Commissioner of State Revenue v E Group Security Pty Ltd [2022] NSWCA 115 E Group Security Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1190 Infinity Security Group Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCATAD 28 The Owners – Strata Plan No 63731 v B&G Trading Pty Ltd (No 2) [2020] NSWCATAP 273 Texts Cited: Nil Category: Costs Parties: Infinity Security Group Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: G Edwards (Applicant)

Solicitors: Gupta & Co (Applicant) Crown Solicitor (Respondent) File Number(s): 2021/00180619 Publication restriction: Nil

REASONS FOR DECISION

Introduction 1. On 2 February 2023 the Tribunal published its reasons for decision in Infinity Security Group Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCATAD 28 (the proceedings). The proceedings concerned the review of assessments of payroll tax for each of the 2016 to 2019 tax years issued to the Applicant on 11 March 2020 under s 37 of the Payroll Tax Act 2007 (NSW) (PTA) (Assessment). 2. The principal issue in the proceedings was whether arrangements between the Applicant (Infinity), its clients and third party subcontractors were employment agency contracts within the meaning of s 37 of the PTA. 3. I found that the arrangements between Infinity and some of Infinity's clients (namely its pub/club clients) in respect of the third party subcontractors were not employment agency contracts within the meaning of s 37 of the PTA. 4. However, in respect of the arrangements between Infinity and its clients other than its pubs and clubs clients, I found that the Applicant had not discharged its onus of establishing those arrangements were not employment agency contracts or that the Assessment was incorrect. Further, I found that the interest and penalty tax imposed in respect of so much of the Assessment as related to those arrangements should also stand. 5. I remitted the Assessment to the Respondent for determination accordingly. 6. The Applicant now seeks an order for costs. 7. All parties consented to an order being made pursuant to s 50(2) of the Civil and Administrative Tribunal Act 2013 (NSW) (CAT Act) dispensing with a hearing on the question of costs. 8. I am satisfied the application for costs can be adequately dealt with on the papers, without a hearing, the parties having had the opportunity to file and serve evidence and submissions in support of their respective positions. Accordingly, I will make an order dispensing with a hearing.