NSW Caselaw
New South Wales Supreme Court
CITATION : Tasty Chicks Pty Ltd & Ors v Chief Commissioner of State Revenue [2009] NSWSC 1007
HEARING DATE(S) : 5 & 6 August 2009
JUDGMENT DATE : 25 September 2009
JUDGMENT OF : Gzell J
DECISION : Chief Commissioner's decisions replaced by a decision that prior to the Pay-roll Tax Legislation Amendment (Avoidance) Act 2002 the service providers did not form part of a group and by a decision that following the amendments the service providers be determined not to be members of a group.
CATCHWORDS : TAXATION AND DUTIES - Payroll Tax - whether Chief Commissioner entitled to group administration and transportation service providers with a chicken processing partnership - whether s 16C(a) of the Pay-roll Tax Act 1971 prior to amendment by the Pay-roll Tax Legislation Amendment (Avoidance) Act 2002 only operated to group entities if there was a single business in which employees were engaged - whether s 16C(b) only operated to group entities if an agreement with respect to one party's business is also an agreement with respect to the performance of duties by the other party's employees - whether the Chief Commissioner should have determined that the service providers were not members of a group under s 16B(1) on the basis that they carried on businesses, or their businesses were carried on, substantially independently of the other members of the group in terms of s 16C(3) and s 16C(4) - whether the Supreme Court may on a review under the Taxation Administration Act 1996 make a decision in place of that of the Chief Commissioner under s 101(1) or whether its powers are limited to the principles for an appeal under the Income Tax Assessment Act 1936 (Cth) discussed in Avon Downs Pty Ltd v Federal Commissioner of Taxation (1949) 78 CLR 353 or on appeal from the exercise of the discretion as discussed in House v The King (1936) 55 CLR 499 - Affinity Health Ltd v Chief Commissioner of State Revenue [2005] NSWSC 663 followed
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