Starr Partners Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 51

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Starr Partners Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 51 Hearing dates: 18 March 2014 Decision date: 28 April 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decision of the Chief Commissioner under review is affirmed. Catchwords: Payroll tax - grouping, discretion to de-group members of a payroll tax group - s16B and 16C Pay-roll Tax Act 1971, and s79 Payroll Tax Act 2007. Onus of taxpayer. Effect of submissions without supporting evidence. Legislation Cited: Administrative Decisions Review Act 1997 (formerly Administrative Decisions Tribunal Act 1997) Civil and Administrative Tribunal Act 2013 Payroll Tax Act 2007 Pay-roll Tax Act 1971 (repealed) Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Denham Constructions Pty Ltd v Chief Commissioner of State Revenue (1998) 40 ATR 416 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 17 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Category: Principal judgment Parties: Starr Partners Pty Ltd (ACN 0540801 375) (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel