BSA Ltd v Chief Commissioner of State Revenue [2023] NSWCATAP 159

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: BSA Ltd v Chief Commissioner of State Revenue [2023] NSWCATAP 159 Hearing dates: 25 November 2022 Date of orders: 15 June 2023 Decision date: 15 June 2023 Jurisdiction: Appeal Panel Before: Dr R Dubler SC, Senior Member Dr J Lucy, Senior Member Decision: (1) Appeal dismissed. Catchwords: APPEAL – Taxes and duties – Payroll tax - Assessment – Exemption – Whether contracts are "relevant contracts" - Whether supply of services ancillary to supply or conveyance of goods Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Payroll Tax Act 2007 (NSW) State Revenue Legislation Further Amendment Act 2014 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: R v A2 (2019) 269 CLR 507; [2019] HCA 35 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd (2020) 103 NSWLR 772; [2020] NSWCA 126 Downer EDI Engineering Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 743 Esso Australia Resources Ltd v Federal Commissioner of Taxation (1998) 83 FCR 511 Federal Commissioner of Taxation v Crown Insurance Services Ltd (2012) 207 FCR 247; [2012] FCAFC 153 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378; 96 ATR 875 Harrison v Melhem (2008) 72 NSWLR 380; [2008] NSWCA 67 Hope v Bathurst City Council (1980) 144 CLR 1 HP Mercantile Pty Ltd v Federal Commissioner of Taxation (2005) 143 FCR 553; [2005] FCAFC 126 Miles v SAS Trustee Corporation [2017] NSWCA 86 Sharp Corporation of Australia Pty Ltd v Collector of Customs (1995) 59 FCR 6 Smith's Snackfood Company Ltd v Chief Commissioner of State Revenue (NSW) [2013] NSWCA 470 Thomas and Naaz Pty Ltd (ACN 101 491 703) v Chief Commissioner of State Revenue [2022] NSWCATAP 220 Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCA 40 Texts Cited: None cited Category: Principal judgment Parties: BSA Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: C Burnett SC with O Berkmann (Appellant) S Balafoutis SC with D Stretton (Respondent)