Moore Park Gardens Management Pty Ltd v Chief Commissioner of State Revenue [2006] NSWCA 115

Reported Decision : 62 ATR 628

New South Wales Court of Appeal

CITATION: Moore Park Gardens Management Pty Ltd v Chief Commissioner of State Revenue [2006] NSWCA 115

HEARING DATE(S): 6 February 2006

JUDGMENT DATE: 15 May 2006

JUDGMENT OF: Handley JA at 1; Santow JA at 2; Bryson JA at 83

DECISION: Appeal dismissed with costs.

CATCHWORDS: TAX ASSESSMENT — Pay-roll tax — Notice of Objection — Challenge by managing agent of a home unit complex to retention of 5% penalty following remittance from 20% — Taxation regime governing employment agency contracts under s3C of Pay-roll Tax Act 1971 (NSW) introduced in 1998 — Necessity for declaration to qualify for its exemption to be given at time employment agency contract entered into — Whether liable as a common law employer in any event – not necessary to decide.

LEGISLATION CITED: Pay-roll Tax Act 1971 (NSW) s3, s3A, s3C, s6, s8 Taxation Administration Act 1996 (NSW) s22, s91, s97

CASES CITED: BBLT Pty Ltd v Chief Commissioner of the Office of State Revenue (2003) ATC 5063 Minister for Immigration, Local Government and Ethnic Affairs v Gray (1994) 50 FCR 189

PARTIES: MOORE PARK GARDENS MANAGEMENT PTY LTD (ACN 069 209 267) (Appellant) CHIEF COMMISSIONER OF STATE REVENUE (Respondent)

FILE NUMBER(S): CA 40715/04

COUNSEL: D K L RAPHAEL (Appellant) R HAMILTON/ B L JONES (Respondent)

SOLICITORS: The Hargreaves Practice (Appellant) State Crown Solicitors Office (Respondent)

LOWER COURT JURISDICTION: Supreme Court - Equity Division

LOWER COURT FILE NUMBER(S): SC 2758/03

LOWER COURT JUDICIAL OFFICER: Gzell J

LOWER COURT DATE OF DECISION: 05/19/2004