The Smith's Snackfood Company Limited v Chief Commissioner of State Revenue (NSW) [2012] NSWSC 998

Supreme Court New South Wales

Medium Neutral Citation: The Smith's Snackfood Company Limited v Chief Commissioner of State Revenue (NSW) [2012] NSWSC 998 Hearing dates: 23, 24 July 2012 Decision date: 28 August 2012 Jurisdiction: Equity Division - Revenue List Before: Gzell J Decision: Assessments revoked. Matter remitted to Chief Commissioner for determination in accordance with findings and decision. Catchwords: TAXES AND DUTIES - Payroll Tax - plaintiff sells snacks through vending machines - engages independent contractors to store, transport and restock, remove goods past use by date, collect money and deliver to cash handling companies - whether amounts paid to contractors exempt from tax under the Payroll Tax Act 2007, s 32(2)(d)(i) and Pay-roll Tax Act 1971, s 3A(1A)(a) because plaintiff is supplied with services ancillary to the conveyance of goods by means of a vehicle provided by the person carrying them Legislation Cited: Pay-roll Tax Act 1971 Payroll Tax Act 2007 Land and Environment Court Act 1979 Federal Court of Australia Act 1976 (Cth) Judiciary Act 1903 (Cth) Pay-roll Tax Regulation 1998 State Revenue Legislation Amendment Act 2005 Taxation Administration Act 1996 Cases Cited: Accident Compensation Commission v Odco Pty Ltd [1990] HCA 43; (1990) 64 ALJR 606 Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (Northern Territory) [2009] HCA 41; (2009) 239 CLR 27 Arnold v Minister Administering the Water Management Act 2000 [2008] NSWCA 338; (2008) 73 NSWLR 196 Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue [2005] NSWSC 788; (2005) 222 ALR 599 DSG Ltd v Victorian Workcover Authority [2008] VSCA 42; (2008) 20 VR 514 Koala Motels Pty Ltd v Chief Licensing Inspector (1977) 18 ALR 12 Macquarie International Health Clinic Pty Ltd v University of Sydney New South Wales (1998) 98 LGERA 218 Mayne Nickless Ltd v Mackintosh [1989] VR 878 Minister for Local Government v South Sydney City Council [2002] NSWCA 288; (2002) 55 NSWLR 381 National Parks and Wildlife Service v Stables Perisher Pty Ltd (1990) 20 NSWLR 573 Nix and Dunn v Pittwater Council (1994) 84 LGERA 199 NTL Australia Pty Ltd v Minister for Land and Water Conservation [2001] NSWLEC 5; (2001) 112 LGERA 403 Scharer v State of New South Wales [2001] NSWCA 360; (2001) 53 NSWLR 299 Texts Cited: Nil Category: Principal judgment Parties: The Smith's Snackfood Company Ltd (Plaintiff) Chief Commissioner of State Revenue (NSW) (Defendant) Representation: Counsel: D Russell QC/ D Price (Plaintiff) C Leggat SC/ I Young (Defendant) Solicitors: Johnson Winter & Slattery (Plaintiff) Crown Solicitors (Defendant) File Number(s): SC 2010/307535