Chief Commissioner of State Revenue v Integrated Trolley Management Pty Ltd [2023] NSWCA 302

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Integrated Trolley Management Pty Ltd [2023] NSWCA 302 Hearing dates: 24 October 2023 Date of orders: 13 December 2023 Decision date: 13 December 2023 Before: Ward P at [1]; Payne JA at [6]; Basten AJA at [17] Decision: (1) Allow the appeal and set aside orders (1) and (2) made in the Equity Division on 25 May 2023 and the order as to the costs made on 26 June 2023. (2) In lieu thereof order that the proceedings in the Equity Division be dismissed with costs. (3) Order that the respondent pay the appellant's costs of the appeal. Catchwords: TAXES AND DUTIES – payroll tax liability – employment agency contract – contract for trolley collection and cleaning services – identifying the employment agency contract – contract between agent and client – separate contracts between agent and service providers – onus of proof on tax payer STATUTORY INTERRETATION – payroll tax liability – employment agency contract – procuring services for client – when service provider works "in and for" the business of the client of the agent – use of "indicia" – reliance on factors considered in other cases Legislation Cited: Interpretation Act 1987 (NSW), s 33 Payroll Tax Act 2007 (NSW), ss 6, 7, 10, 11, Pt 3, Divs 7, 8, ss 35, 37, 38, 39, 40, 41 Cases Cited: Banfirn Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 1058 Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657; 109 ATR 879 Broome v Cassell & Co Ltd [1972] AC 1027 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd [2020] NSWCA 126 Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259; 115 ATR 448 Damjanovic & Sons Pty Ltd v Commonwealth (1968) 117 CLR 390; [1968] HCA 42 HRC Hotel Services Pty Limited v Chief Commissioner of State Revenue [2018] NSWSC 820; 108 ATR 84 JP Property Services Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 1391; 106 ATR 639 Ogden Industries Pty Ltd v Lucas [1970] AC 113 Scott v Davis (2000) 204 CLR 333; [2000] HCA 52 Securecorp (NSW) Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 744 Smith's Snackfood Company Ltd v Chief Commissioner of State Revenue (NSW) [2013] NSWCA 470 UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852; 104 ATR 577 Texts Cited: P Herzfeld and T Prince, Interpretation (2nd ed, 2020, Thomson Reuters) Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Integrated Trolley Management Pty Ltd (Respondent) Representation: Counsel: S Balafoutis SC / D Stretton (Appellant) R Higgins SC / D Lewis (Respondent)