Integrated Trolley Management Pty Ltd v Chief Commissioner of State Revenue [2023] NSWSC 557

Supreme Court New South Wales

Medium Neutral Citation: Integrated Trolley Management Pty Ltd v Chief Commissioner of State Revenue [2023] NSWSC 557 Hearing dates: 21, 22 February 2023; further written submissions ended 9 March 2023 Date of orders: 25 May 2023 Decision date: 25 May 2023 Jurisdiction: Equity - Revenue List Before: Parker J Decision: See [196] Catchwords: TAXES AND DUTIES – payroll tax – liability – employment agents – employment agency contracts – trolley collection and cleaning services provided by subcontractors to supermarkets – whether services of the service provider "in and for" business of a client of the employment agent Legislation Cited: Payroll Tax Act 2007, ss 6, 7, 37, 38, 39, 40

Cases Cited: Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue (2019) 109 ATR 879 Chief Commissioner of State Revenue v E Group Security Pty Ltd (2022) 109 NSWLR 123 Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259 Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd (2022) 96 ALJR 89 HRC Hotel Services Pty Ltd v Chief Commissioner of State Revenue (2018) 108 ATR 84 JP Property Services Pty Limited v Chief Commissioner of State Revenue [2017] NSWSC 1391 Southern Cross Community Healthcare Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1317 UNSW Global Pty Ltd v Chief Commissioner of State Revenue (2016) 104 ATR 577 Value Engineering (Australasia) Pty Ltd v Commissioner of State Taxation (WA) (1985) 16 ATR 296