Health Service Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 83

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Health Service Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 83 Hearing dates: 26 May 2014 Decision date: 23 June 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The assessments under review are set aside. Catchwords: TAXES AND DUTIES - Payroll tax - Employment agency contracts - Whether taxpayer procured the services of workers for clients - Whether contracts were employment agency contracts when worker in a common law employer/employee relationship - Whether Division 8 in Part 3 of Payroll Tax Act 2007 constitutes an exclusive regime to determine liability under an employment agency contract Legislation Cited: Payroll Tax Act 2007 (NSW) Administrative Decisions Tribunal Act 1997 Administrative Decisions Review Act 1997 New South Wales Civil and Administrative Tribunal Act 2013 Taxation Administration Act 1996 (NSW) Payroll Tax Act 1971 (NSW) Pay-Roll Tax Amendment Act 1987 (NSW) State Revenue Legislation (Miscellaneous Amendments) Act 1998 (NSW) State Revenue Legislation Further Amendment Act 1999 (NSW) Industrial Relations Act 1991 (NSW) Industrial Arbitration Act 1940 (NSW) Fair Trading Act 1987 Pay-roll Tax Act 1971 (Vic) Taxation Administration Act 1997 (Vic) Cases Cited: Drake Personnel Ltd v Commissioner of State Revenue [2000] VSCA 122 Moore Park Gardens Management Limited v Chief Commissioner of State Revenue [2004] NSWSC 417 Moore Park Gardens Management Ltd v Chief Commissioner of State Revenue [2006] NSWSC 115 Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127 Refrigerated Express Lines (A/Asia) Pty. Ltd. v. Australian Meat And Live-Stock Corporation And Others (No. 2) 44 FLR 455 Category: Principal judgment Parties: Health Service Pty Ltd Chief Commissioner of State Revenue Representation: Counsel I Latham (Applicant) S Kaur-Bains (Respondent) Binetter Vale Lawyers (Applicant) Crown Solicitor (Respondent) File Number(s): 136078