NSW Caselaw
CITATION: Rinex Integrated Power Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADT 148
DIVISION: Revenue Division
APPLICANT Rinex Integrated Power Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 096118
HEARING DATES: 7 June 2010
SUBMISSIONS CLOSED: 7 June 2010
DATE OF DECISION: 11 June 2010
BEFORE: Block J - Judicial Member
CATCHWORDS: Payroll tax – meaning of "paid or payable"- market rate interest
LEGISLATION CITED : Payroll Tax Act 1971 Payroll Tax Act 2007
Roden Security Services Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADTAP Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19 CASES CITED: Trust Co. of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Nikaed Pty Ltd v. Chief Commissioner of State Revenue [2005] NSWADT 21 Downs v Chief Commissioner of State Revenue [2002] NSWADT 51 Macsif Pty Ltd v Chief Commissioner of State Revenue [2007] NSWADT
APPLICANT R Collins, agent REPRESENTATION: RESPONDENT H El Hage, barrister
ORDERS: The decision under review is affirmed
REASONS FOR DECISION
Part A Preliminary and background.
1 The decision under review is the disallowance by the Respondent (who is usually referred to in these reasons as the "Chief Commissioner") of an objection by the Applicant (which is sometimes referred to in these reasons as the "Company") against an assessment of payroll tax for the year ended 30 June 2007 (referred to in these reasons as the "relevant year ")
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