AES Wiring Pty Limited and AKS Distributions Pty Limited v Chief Commissioner of State Revenue [2012] NSWADT 11

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: AES Wiring Pty Limited and AKS Distributions Pty Limited v Chief Commissioner of State Revenue [2012] NSWADT 11 Hearing dates: 24 January 2012 Decision date: 01 February 2012 Jurisdiction: Revenue Division Before: J. Block, Judicial member Decision: The decision under review is affirmed Catchwords: Payroll tax - penalty and interest charged in consequence of a default; consideration of case law and legislation Legislation Cited: Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19 Trust Co. of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Nikaed Pty Ltd v. Chief Commissioner of State Revenue [2005] NSWADT. [8] Downs v. Chief Commissioner of State Revenue [2002] NSWADT 51 Macsif Pty Ltd v. Chief Commissioner of State Revenue [2007] NSWADT 116 Re Confidential and Commissioner of Taxation [2008] AATA 415 Peco Arts Inc v Hazlitt Gallery Ltd [1983] 3 All ER 193 Weyers v Commissioner of Taxation [2006] FCA 818 B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue [2008] NSWADTAP 14 Category: Principal judgment Parties: AES Wiring Pty Limited and AKS Distributions Pty Limited (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: A and J Panchai (Applicant, agent) Crown Solicitor's Office (Respondent) File Number(s): 116053