Continuum Recruitment Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 38

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Continuum Recruitment Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 38 Hearing dates: 6 February 2024 Date of orders: 16 February 2024 Decision date: 16 February 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: S Dunn, Senior Member Decision: The decisions under review are confirmed. Catchwords: TAXES AND DUTIES – payroll tax – penalty remission Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Aurora Developments Pty Ltd v FCT (No 2) (2011) FCR 457 at 465 Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue (2019) 109 ATR 879 Commissioner of State Revenue v Downer EDI Engineering Pty Ltd (2020) 103 NSWLR 772 Commissioner for ACT Revenue v G Kalsbeek Pty Ltd [2015] ACAT 90 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Laviva Nominees Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 84 RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue (2004) 55 ATR 445 Silverbrook Research Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 65 Tacey v Chief Commissioner of State Revenue [2016] NSWCATAD 255 at [51] Taras Nominees Pty Ltd v Federal Commissioner of Taxation (2014) 94 ATR 751 Texts Cited: None Cited Category: Principal judgment Parties: Continuum Recruitment Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: S Doyle, Director (Applicant) Crown Solicitor (Respondent) File Number(s): 2023/00224799 Publication restriction: Nil