Loan Market Group Pty Ltd v Chief Commissioner of State Revenue; Loan Market Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 390

Supreme Court New South Wales

Medium Neutral Citation: Loan Market Group Pty Ltd v Chief Commissioner of State Revenue; Loan Market Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 390 Hearing dates: 10–12, 15–16 May 2023, 15 June 2023 Date of orders: 12 April 2024 Decision date: 12 April 2024 Jurisdiction: Equity - Revenue List Before: Richmond J Decision: See [289] and [290] Catchwords: TAXES AND DUTIES — payroll tax — exemptions TAXES AND DUTIES — payroll tax — liability — contractors TAXES AND DUTIES — payroll tax — wages — deemed employees TAXES AND DUTIES — payroll tax — wages — payments under relevant contracts TAXES AND DUTIES — payroll tax — wages — taxable wages Legislation Cited: Accident Compensation Act 1985 (Vic) National Consumer Credit Protection Act 2009 (Cth) National Credit Code Payroll Tax Act 1971 (Vic) Payroll Tax Act 2007 (NSW) Payroll Tax Act 2007 (Vic) Payroll Tax (Amendment) Act 1985 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Accident Compensation Commission v Odco Pty Ltd (1990) 95 ALR 641 Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue [2005] NSWSC 788; (2005) 60 ATR 237 Chief Commissioner of State Revenue (NSW) v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184; (2017) ATR 151 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd [2020] NSWCA 126; (2020) 111 ATR 812 Downer EDI Engineering Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 743 Drake Personnel Ltd v Commissioner of State Revenue (2000) 2 VR 635 Farnell Electronic Components Pty Ltd v Collector of Customs (1996) 72 FCR 125 FCT v Sara Lee Household & Body Care (Australia) Pty Ltd (2000) 201 CLR 520 IW v The City of Perth (1997) 191 CLR 1 Nationwide Towing & Transport Pty Ltd v Commissioner of State of Revenue (No 2) [2018] VSC 609; (2018) 1088 ATR 842 Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue [2013] NSWCA 470; (2013) 97 ATR 904 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue (2011) 245 CLR 446; [2011] HCA 41 Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCA 40 Category: Principal judgment Parties: 2020/27826 Loan Market Group Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant)