B & L Linings & Anor v Chief Commissioner of State Revenue (No 3) (RD) [2007] NSWADTAP 32

Set aside by Appeal :

Appeal Panel - Internal

CITATION: B & L Linings & Anor v Chief Commissioner of State Revenue (No 3) (RD) [2007] NSWADTAP 32

APPELLANT PARTIES: B & L Linings Pty Ltd and L & B Linings Pty Ltd RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 059044

HEARING DATES: 2 April 2007

SUBMISSIONS CLOSED: 2 April 2007

DATE OF DECISION: 2 July 2007

BEFORE: Chesterman M - ADCJ (Deputy President); Hole M - Judicial Member; Bennett C - Non Judicial Member

CATCHWORDS: Pay-roll Tax Act 1971 - liability for pay-roll tax - distinction between employees and independent contractors - statutory exemptions from liability

MATTER FOR DECISION: Principal matter

FILE NUMBER UNDER APPEAL: 046025

DATE OF DECISION UNDER APPEAL: 06/10/2005

Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : Pay-roll Tax Act 1971 Taxation Administration Act 1996 Taxation Administration Act 1996 (Cth)

Australian Timber Workers Union v Monaro Sawmills Pty Ltd (1980) 29 ALR 322 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 and L & B Linings Pty Ltd v Chief Commissioner of State Revenue [2005] NSWADT 129 Hollis v Vabu Pty Ltd (2001) 207 CLR 21 CASES CITED: Humberstone v Northern Timber Mills (1949) 79 CLR 389 Jones v Dunkel (1959) 101 CLR 298 Paddison v Ultimate Image Pty Ltd t/as Hawkesbury Plasterworks [2004] NSWCA 410 Stevens v Brodribb Sawmilling Co Pty Ltd (1986) 160 CLR 16 Zuccala Homes Pty Ltd v Commissioner of State Revenue (Victoria) (1994) 94 ATC 2084 Zuijs v Wirth Brothers Pty Ltd (1955) 93 CLR 561