Bilquip Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 151

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Bilquip Pty Ltd v Chief Commissioner of State Revenue [2012] NSWADT 151 Hearing dates: 20, 21 February 2012 and 30 March 2012 Decision date: 02 August 2012 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: Application is dismissed subject to final orders. Catchwords: Payroll Tax - Liability - Grouping provisions - Companies with common controlling interest - Whether accountant and wife assisting him de facto directors Legislation Cited: Pay-roll Tax Act 1971 Taxation Administration Act 1996 Payroll Tax Act 2007 Administrative Decisions Tribunal Act 1997 Corporations Act 2001 Cases Cited: DC of T v Austin (1998)16 ACLC 1555 Chameleon Mining NL v Murchison Metals Limited [2010] FCA 1129 Grimaldi v Chameleon Mining NL (N0 2) [2012] FCAFC 6 Payne v Parker [1979] 1 NSWLR 200 Coles Supermarkets Australia Pty Ltd v Tormey [2009] NSWCA 135 Jones v Dunkel (1959) 101 CLR 298 Kocic v Deputy Commissioner of Taxation [2011] NSWCA 322 Commercial Union Assurance Company of Australia Ltd vFerrcom Pty Ltd (1991) 22 NSWLR 389 Category: Principal judgment Parties: Bilquip Pty Ltd, Ilmat Pty Ltd and Holibass Pty Ltd (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel D Barlin (Applicants) S Kaur-Bains (Respondent) Robinson Legal (Applicants) Crown Solicitor (Respondent) File Number(s): 106089