NSW Caselaw
Set aside by Appeal :
Appeal Panel - Internal
CITATION: B & L Linings Pty Ltd & anor v Chief Commissioner of State Revenue (No 4) (RD) [2008] NSWADTAP 14
APPELLANTS B & L Linings Pty Ltd and L & B Linings Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 059044
HEARING DATES: On the papers
SUBMISSIONS CLOSED: 10 December 2007
DATE OF DECISION: 27 March 2008
BEFORE: Chesterman M - ADCJ (Deputy President); Hole M - Judicial Member; Bennett C - Non Judicial Member
CATCHWORDS: Payroll Tax Act 1971- liability for payroll tax - distinction between employees and independent contractors - statutory exemptions from liability
MATTER FOR DECISION: Principal matter
DECISION UNDER APPEAL: B & L Linings Pty Ltd and L & B Linings Pty Ltd v Chief Commissioner of State Revenue [2005] NSWADT 129
FILE NUMBER UNDER APPEAL: 046025
DATE OF DECISION UNDER APPEAL: 06/10/2005
Administrative Decisions Tribunal Act 1997 Payroll Tax Act 1971Payroll Tax Act 2007 LEGISLATION CITED : Supreme Court Act 1970 Taxation Administration Act 1996 Victorian Civil and Administrative Tribunal Act 1998 (Vic)
Aussie Invest Corporation Pty Ltd v Hobsons Bay CC [2004] VCAT 2188 B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue (RD) [2006] NSWADTAP 2 B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue (No 2) (RD) [2006] NSWADTAP 32 B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue (RD) (No 3) [2007] NSWADTAP 32 B & L Linings Pty Ltd and L & B Linings Pty Ltd v Chief Commissioner of State Revenue [2005] NSWADT 129 Blanch v Chief Commissioner of State Revenue [2008] NSWADT 24 Cachia v Hanes (1994) 179 CLR 403 Charteris v General Manager, Leichhardt Municipal Council (No2) (GD) [2001] NSWADTAP 39 Chief Commissioner of State Revenue v The Ettamogh Mob Australia Pty Ltd & Ors (RD) [2005] NSWADTAP 53 Citadin Pty Ltd (No 2) v Eddie Azzi Australia Pty Ltd & General Pants Pty Ltd (RLD) [2001] NSWADTAP 31 Commissioner of Police, NSW Police v Snape (No 2) (GD) [2006] NSWADTAP 35 Cripps v G & M Dawson Pty Ltd [2006] NSWCA 81 Dingwall v Matar & Anor [2002] NSWADT 52 CASES CITED: Director-General, Department of Education and Training v Simpson [2001] NSWADTAP 6 Gizah Pty Ltd v AXA Trustees Ltd (No. 2) [2001] NSWADT 164 Kolotex Hosiery (Australia) Pty Ltd v Federal Commissioner of Taxation [1975] HCA 5 Latoudis v Casey (1990) 170 CLR 534 Law Society of New South Wales v Spring & Anor [2007] NSWSC 1273 Lighthouse Philatelics Pty Ltd v Federal Commissioner of Taxation (1991) 91 ATC 4,942 Macdonald Contractors (Australia) Pty Ltd v Chief Commissioner of State Revenue [2007] NSWADT 56 Oshlack v Richmond River Council (1998) 193 CLR 72 Raethel v Director-General, Department of Education and Training [2000] NSWADT 56 Re the Minister for Immigration and Ethnic Affairs; Ex parte Lai Quin (1997) 186 CLR 622 RVO Enterprises Pty Ltd as trustee for the R M O'Mara Family Trust v Chief Commissioner of State Revenue [2004] NSWADT 64 Sawires v Commissioner of Police, NSW Police [2006] NSWADT 34 Silverbrook Research Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 65 Yee Kwong Wah Pty Ltd v Hawach & Anor [2003] NSWADT 151
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