RET Enterprises Pty Ltd & ors v Chief Commissioner of State Revenue [2005] NSWADT 67

Set aside by Appeal : 1. Appeal No. 059029. Dismissed 2. Appeal No. 059027. Allowed

CITATION: RET Enterprises Pty Ltd & ors v Chief Commissioner of State Revenue [2005] NSWADT 67 DIVISION: Revenue Division PARTIES: APPLICANTS RET Enterprises Pty Ltd A/T Robert Thomson Family Trust; Tommac Enterprises Pty Limited; Place Administration Services Pty Limited; Gemfen (Aust) Limited; Tomald Investments Partnership FILE NUMBER: 046012, 046013, 046014, 046015, 046016 HEARING DATES: 21/09/2004-22/09/2004 SUBMISSIONS CLOSED: 09/22/2004 DATE OF DECISION: 03/31/2005

BEFORE: Hole M - Judicial Member APPLICATION: Pay-roll tax - grouping of corporations - Taxation Administration Act - liability to pay interest MATTER FOR DECISION: Principal matter LEGISLATION CITED : Pay-roll Tax Act 1971 Taxation Administration Act 1996 Baxter & Anor v Chief Commissioner of Pay-Roll Tax (NSW) 86 ATC 4816 Chief Commissioner of Pay-Roll Tax (Qld) v John French Pty Ltd & Ors 83 ATC 4283 CASES CITED: Commissioner of Stamps v Garrett F Hunter Pty Ltd & Ors ATC 4787 Mead Packaging (Aust) Pty Ltd v Chief Commissioner of Pay-Roll Tax (NSW) 78 ATC 4164 Muir Electrical Co Pty Ltd v Commissioner of State Revenue (No 2) ATC 4590 Muir Electrical Co Pty Ltd v Commissioner of State Revenue [2001] 4VR70 APPLICANTS REPRESENTATION: R J Richardson, agent RESPONDENT R Hamilton, barrister ORDERS: The assessment by the Chief Commissioner of State Revenue is confirmed; Interest should be assessed at market rate component only; The provisions of Section 27(3)(a) of Taxation Administration Act 1996 are to be applied so that no penalty tax is to be payable