Seovic Civil Engineering Pty Ltd & Ors v Chief Commissioner of State Revenue [2014] NSWCATAD 52

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Seovic Civil Engineering Pty Ltd & Ors v Chief Commissioner of State Revenue [2014] NSWCATAD 52 Hearing dates: 6 March 2014 Decision date: 30 April 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The matter is remitted to the respondent to exercise his discretion under s.79 as directed. Catchwords: Taxes and Duties - Payroll Tax - Liability - Grouping Provisions - whether respondent should exercise discretion to de-group- s.79 Payroll Tax Act 2007 Legislation Cited: Civil and Administrative Tribunal 2013 Administrative Decisions Tribunal Act 1997 Administrative Decisions Review Act 1997 Payroll Tax Act 2007 Taxation Administration Act 1996 Pay-roll Tax Act 1971(SA) Payroll Tax Act 2009 (SA) Corporations Act 2001 (Cth.) Cases Cited: Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADT 17 GTS Industries Pty Limited v Commissioner of State Revenue [2004] VCAT 21 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) (1978) 78 ATC 4164 Port Augusta Medical Centre Pty Ltd v Commissioner of State Taxation [2012] SASCFC 7 Plummers Border Valley Orchards Pty Ltd v Commissioner of Taxes 2002 ATC 4530 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] 245 CLR 355; [2011] HCA 41 Category: Principal judgment Parties: Seovic Civil Engineering Pty Ltd Seovic Engineering Pty Ltd Excell Management Pty Ltd Representation: A Korakis (Applicants) B L Jones (Respondent) I V Knight, Crown Solicitor (Respondent) File Number(s): 136035