Roden Security Services Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADTAP 10

Appeal Panel - Internal

CITATION: Roden Security Services Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADTAP 10

APPELLANT Roden Security Services Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 099032

HEARING DATES: 7 September 2009

SUBMISSIONS CLOSED: 6 October 2009

DATE OF DECISION: 25 February 2010

BEFORE: Needham J SC - Deputy President; Verick A - Judicial Member; Blake C - Non-Judicial Member

CATCHWORDS: Pay-roll tax – meaning of "render" – whether services "ordinarily rendered to the public generally"- level of Commissioner's satisfaction and test to be applied by Tribunal in reaching that level of satisfaction.Procedural fairness – whether a fair hearing given

DECISION UNDER APPEAL: Roden Security Service Pty Ltd v. Chief Commissioner of State Revenue

FILE NUMBER UNDER APPEAL: 086079

DATE OF DECISION UNDER APPEAL: 05/21/2009

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

Kolotex Hosiery v. FCT 132 CLR 535 Avon Downs Pty Ltd v. Federal Commissioner of Taxation (1949) 78 CLR 353 Behmer v. Commissioner of State Revenue (1994) 28 ATR 1082 Drake Personnel Ltd v. Commissioner of State Revenue (1988) 40 ATR 304 Drake Personnel Ltd v. Commissioner of State Revenue [2000] VSCA 122 CASES CITED: DSG Pty Ltd v. Victorian Workcover Authority [2008] VSCA 42 Gzell J in Bridges Financial Services Pty Ltd v. Chief Commissioner of State Revenue [2005] NSWSC 788 Damjanovic v. Sharpe Hume & Co [2001] NSWCA 407 Livesey v. New South Wales Bar Association (1983) 151 CLR 288 Tasty Chicks Pty Ltd v. Chief Commissioner of State Revenue [2009] NSWSC 1007 Soulemezis v. Dudley (1987) 10 NSWLR 247 Affinity Health Ltd v Chief Commissioner of State Revenue [2005] NSWSC 663 House v. R (1936) 55 CLR 499