Darghaw Pty Ltd & Ors v Chief Commissioner of State Revenue [2024] NSWCATAD 257

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Darghaw Pty Ltd & Ors v Chief Commissioner of State Revenue [2024] NSWCATAD 257 Hearing dates: 19 August 2024 Date of orders: 30 August 2024 Decision date: 30 August 2024 Jurisdiction: Administrative and Equal Opportunity Division Before: EA MacIntyre, Senior Member Decision: The assessments of the Respondent under review are confirmed. Catchwords: ADMINISTRATIVE LAW - administrative review - assessment - objection - review by Civil and Administrative Tribunal - costs - special circumstances STATE TAXES - payroll tax - tax default - interest - market rate - premium rate - penalty tax - remission - discretion - circumstances beyond control of taxpayer - impact of COVID 19 pandemic - reasonable care Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Advance Pallets Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 128 Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue [2019] 109 ATR 879 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd [2020] NSWCA 126 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 Commissioner for ACT Revenue v G Kalsbeek Pty Ltd (Appeal) [2015] ACAT 90 Golden Age and Hannas the Rocks Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 249 Hatziantoniou v Chief Commissioner of State Revenue [2024] NSWCATAD 17 Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 227 RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 64 Southern Cross Community Health Care Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1317 Trust Co. of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Texts Cited: None cited Category: Principal judgment Parties: In proceedings 2023/00442286: Darghaw Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent)