Lombard Farms Pty Ltd v The Chief Commissioner of State Revenue [2013] NSWADT 17

Administrative Decisions Tribunal New South Wales Medium Neutral Citation: Lombard Farms Pty Ltd v The Chief Commissioner of State Revenue [2013] NSWADT 17 Hearing dates: 6 and 7 December 2012 Decision date: 24 January 2013 Jurisdiction: Revenue Division Before: A Verick, Judicial Member Decision: The payroll tax assessments for the 2008 - 2010 tax years are affirmed. Catchwords: Payroll Tax - grouping provisions - exercise ofdiscretion to exclude a member from group - section 79 Payroll Tax Act 2007 Legislation Cited: Payroll Tax Act 2007 Corporations Act 2001 (Cth.) Cases Cited: Commissioner of State Taxation (W.A.) v Scotford Cameron and Middleton Pty Ltd 81 ATC 4576 GTS Industries Pty Limited v Commissioner of State Revenue [2004] VCAT 21 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; [2011] 245 CLR 355 Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2012] NSWCA 181 Triline Home Pty Ltd v Commissioner of State Revenue (Victoria) (Unreported AAT (VIC) 3.3.95) Mead Packaging (Aust) Pty Ltd v Commissioner of Pay-roll Tax (NSW) 78 ATC 4164 John French Pty Ltd v Commissioner of Pay-roll Tax (Qld)[1984] 1 Qd R 125 Commissioner of Stamps v Garrett F Hunter Pty Ltd (1977) 69 SASR 275 Liquid Rock Constructions Pty Ltd v Commissioner of State Revenue (Taxation) [2011] VCAT 2164 Burswood Management Limited v The Attorney-General of the Commonwealth of Australia 23 FCR 144 Category: Principal judgment Parties: Lombard Farms Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel A Tsekouras (Applicant) I Latham (Respondent) Barraket Stanton Lawyers (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 126032