XL Retail Services Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCATAD 22

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: XL Retail Services Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCATAD 22 Hearing dates: 5 December 2024 Date of orders: 17 January 2025 Decision date: 17 January 2025 Jurisdiction: Administrative and Equal Opportunity Division Before: EA MacIntyre, Senior Member Decision: (1) The assessments under review are revoked. (2) The Tribunal assesses the amount of payroll tax and interest set out in the Respondent's notices of assessment to be payable by the Applicant in accordance with the notices. (3) Penalty tax is remitted in full. Catchwords: REVENUE LAW - State taxes - payroll tax -employment agency contract - services "for the client" - "in and for" the conduct of client's business - cleaning services - trolley collection services REVENUE LAW - assessment - reassessment - payroll tax return - chain of "on-hire" - reliance on legal interpretations and assessment practices – ruling PTA 027 REVENUE LAW - penalties - reasonable care - interest - market rate – remission ADMINISTRATIVE LAW - reviewable decision - correct and preferable decision - Civil and Administrative Tribunal Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 2007 (NSW) Cases Cited: Banfirn Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 1058 Bayton Cleaning Company Pty Ltd v Chief Commissioner of State Revenue; International Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657 Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd (2020) [2020] NSWCA 126 Chief Commissioner of State Revenue v E Group Security Pty Ltd [2022] NSWCA 115 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 Chief Commissioner of State Revenue v Integrated Trolley Management Pty Ltd [2023] NSWCA 302 HRC Hotel Services Pty Limited v Chief Commissioner of State Revenue [2018] NSWSC 820 JP Property Services Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 1391 Securecorp (NSW) Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 744 UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852 Texts Cited: Nil Category: Principal judgment Parties: XL Retail Services Pty (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel Applicant: E Kovacs and J Nixon Respondent: T Stretton