Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127

Supreme Court New South Wales

Medium Neutral Citation: Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127 Hearing dates: 15-17 July 2013 and further submissions received 26 July 2013 Decision date: 28 February 2014 Jurisdiction: Equity Division - Revenue List Before: White J Decision: Refer to para [180] of judgment. Catchwords: TAXATION - Payroll tax - Employment agency contracts - Whether taxpayer procured the services of contractors for clients - Contracts and arrangements between taxpayer, contractors and clients - Whether contracts were employment agency contracts - Relevance of pre-contractual discussions and arrangements between contractors and clients - Whether "relevant contracts" provisions engaged - Whether request for refund required Chief Commissioner to make a reassessment - Payroll Tax Act 1971 ss 3A, 3AA, 3C, 6, 7, 8 - Payroll Tax Act 2007 ss 6, 7, 31-36, 37-40 - Taxation Administration Act 1996 ss 9, 14, 17 Legislation Cited: Taxation Administration Act 1996 (NSW) Payroll Tax Act 1971 (NSW) Payroll Tax Act 2007 (NSW) Income Tax Assessment Act 1997 (Cth) Corporations Act 2001 (Cth) Transfer of Land Act 1958 (Vic) Pay-roll Tax Assessment Act 1971-1982 (WA) Payroll Tax Act 2007 (Vic) Payroll Tax (Amendment) Act 1985 (NSW) Payroll Tax (Amendment) Act 1987 (NSW) Industrial Relations Act 1991 (NSW) Industrial Arbitration Act 1940 (NSW) Fair Trading Act 1987 Cases Cited: Gunasti v Chief Commissioner of State Revenue [2012] NSWADT 218 R v Castiglione [1963] 63 SR (NSW) 393 R v Quinn (1918) 44 DLR 707 National Australia Bank Limited v Maher [1995] 1 VR 318 Attorney-General's reference No. 1 of 1975 [1975] 1 QB 773 Yorke v Lucas (1983) 49 ALR 672 In Re Royal Victoria Pavilion, Ramsgate Whelan v FTS (Great Britain) Limited [1961] 1 Ch 581 R v F; Ex Parte Attorney-General [2003] QCA 70; [2004] 1 QdR 162 Value Engineering (Australasia) Pty Ltd v Commissioner of State Taxation (WA) (1985) 16 ATR 296; 85 ATC 4152 CXC Consulting Pty Ltd v Commissioner of State Revenue [2013] VSC 492 CXC Consulting Pty Ltd & Ors v Commissioner of State Revenue [2012] VCAT 1992 Drake Personnel Limited v Commissioner of State Revenue [2000] VSCA 122; [2000] 2 VR 635 Hewett v Court (1983) 149 CLR 639 Accident Compensation Commission v Odco Pty Ltd (1990) 95 ALR 641 Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue [2005] NSWSC 788; (2005) 222 ALR 599 DSG Pty Ltd v Victorian WorkCover Authority [2008] VSC 42; (2008) 20 VR 514 Category: Principal judgment Parties: Freelance Global Ltd as trustee for the Freelance Trust No. 1 (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: P J Hanks QC with M Schilling (Plaintiff) M J Kimber SC with S Kaur-Bains (Defendant) Solicitors: Thomson Cooper Lawyers (Plaintiff) Crown Solicitors (Defendant) File Number(s): 2010/319820