Paul Murphy Real Estate Pty Ltd v Chief Commissioner of State Revenue (No 2) (RD) [2010] NSWADTAP 42

Appeal Panel - Internal

CITATION: Paul Murphy Real Estate Pty Ltd v Chief Commissioner of State Revenue (No 2) (RD) [2010] NSWADTAP 42

Appellant: Paul Murphy Real Estate Pty Ltd PARTIES: Respondent: Chief Commissioner of State Revenue

FILE NUMBER: 099029

HEARING DATES: 19 April 2009

SUBMISSIONS CLOSED: 19 April 2009

DATE OF DECISION: 9 June 2010

BEFORE: Callaghan P, SC, Deputy President; Block J - Judicial Member; Bennett C - Non-Judicial Member

CATCHWORDS: Pay-roll tax – grouping of businesses -trustee companies as employers

DECISION UNDER APPEAL: Paul Murphy Real Estate Pty Ltd & Anor v Chief Commissioner of State Revenue [2009] NSWADT 105

FILE NUMBER UNDER APPEAL: 086026

Administrative Decisions Tribunal Act 1997 Income Tax Assessment Act 1936 (Cth) LEGISLATION CITED : Land Tax Management Act 1956 Pay-roll Tax Act 1971 Taxation Administration Act 1996

CPT Custodian Pty Ltd v CSR (2005) 224 CLR 98 CS & Co Legal Services Pty Ltd v CSR (1996) 32 ATR 539 Fanfold Business Forms Pty Ltd v CCSR [2004] NSWADT 210 Howey v FCT (1930) 44 CLR 289 Kivelos Nominees Pty Ltd v CSR (1997) 37 ATR 1025 Muir Electrical Co Pty Ltd v CSR [1999] VSC 239 CASES CITED: Paul Murphy Pty Ltd v CCSR [2009] NSWADTAP 71 Paul Murphy Real Estate Pty Ltd v CCSR [2009] NSWADT 105 Permanent Trustee Nominees (Canberra) Ltd v Chief Commissioner of Pay-roll Tax (1987) 8 NSWLR 527 Saunders v Vautier (1841) 4 Beav 115 The Muir Electrical Company Pty Ltd v CSR (1998) 99 ATC 2083 The Muir Electrical Company Pty Ltd v CSR [1999] VSC 239 Trevisan v FCT (1991) 29 FCR 157