Loan Market Group Pty Ltd v Chief Commissioner of State Revenue; Loan Market Pty Ltd v Chief Commissioner of State Revenue (No 2) [2024] NSWSC 1393

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 (No 2) [2024] NSWSC 1393 Hearing dates: 6 September 2024 Date of orders: 4 November 2024 Decision date: 04 November 2024 Jurisdiction: Equity - Revenue List Before: Richmond J Decision: See [138] Catchwords: TAXES AND DUTIES — Payroll tax — Assessment — Penalty tax TAXES AND DUTIES — Payroll tax — Assessment — Interest COSTS — Party/Party — General rule that costs follow the event — Application of the rule and discretion — Apportionment of costs Legislation Cited: Civil Procedure Act 2005 (NSW) National Consumer Credit Protection Act 2009 (Cth) Payroll Tax Act 1971 (Qld) Payroll Tax Act 2007 (NSW) Pay-roll Tax (Harmonisation) Amendment Act 2008 (Qld) Taxation Administration Act 1996 (NSW) Uniform Civil Procedure Rules 2005 (NSW) Cases Cited: Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702 Bayton Cleaning Company Pty Ltd v Chief Commissioner of State Revenue; International Hotel Services Pty Ltd v Same [2019] NSWSC 657 Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue (2005) 222 ALR 599; [2005] NSWSC 788 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd (2020) 103 NSWLR 772; [2020] NSWCA 126 Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259 Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd (2017) 106 ATR 151; [2017] NSWCA 184 Chief Commissioner State Revenue v Incise Technologies Pty Ltd (2004) 56 ATR 82; [2004] NSWADTAP 19 Commonwealth of Australia v Gretton [2008] NSWCA 117 Doppstadt Australia Pty Ltd v Lovick & Son Developments Pty Ltd (No 2) [2014] NSWCA 219 FCT v Traviati (2012) 205 FCR 136; [2012] FCA 546 Fexuto Pty Ltd v Bosnjak Holdings Pty Ltd (No 3) (1998) 30 ACSR 20 Fyna Projects Pty Ltd v Chief Commissioner of State Revenue (2018) 99 NSWLR 673; [2018] NSWCA 331 Golden Age and Hannas the Rocks Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 249 Loan Market Group Pty Ltd & Anor v Chief Commissioner of State Revenue [2024] NSWSC 390 McInnes v Rheem Australia Pty Ltd [2021] NSWCA 89 Orica Ltd v Commissioner of Taxation (No 2) [2010] FCA 336 Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 227 Ryde Developments Pty Ltd v The Property Investors Alliance Pty Ltd (No 2) [2018] NSWCA 40 Southern Cross Community Healthcare Pty Ltd v Chief Commissioner of State Revenue (No 2) [2021] NSWSC 1538 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue (2011) 245 CLR 446; [2011] HCA 41 Category: Principal judgment Parties: 2020/00027826 Loan Market Group Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant)