Complete Wardrobes and Shower Screens Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 97

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Complete Wardrobes and Shower Screens Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 97 Hearing dates: 3 June 2014. Final submissions received 13 June 2014 Decision date: 14 July 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decisions of the Chief Commissioner under review in relation to the assessment of payroll tax are affirmed. Catchwords: Payroll tax - contractors - conveyance of goods. Amount of payment attributable to the non-labour component of services under relevant contracts. Reassessment of a tax liability. 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 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 Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127 Ispt Nominees Pty Ltd v Chief Commissioner of State Revenue [2003] NSWSC 697 Smith's Snackfood Company Ltd v Chief Commissioner of State Revenue (NSW) [2013] NSWCA 470 Category: Principal judgment Parties: Complete Wardrobes and Shower Screens Pty Ltd (ACN 055 661 866) (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel Mr C Lonergan (for the Applicant) Mr I Latham (for the Respondent ) Gabriel Partners (Agent for the Applicant) Crown Solicitor's Office (Respondent) File Number(s): 1260099