Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 132

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 132 Hearing dates: 29 April 2014, final submissions received 16 June 2014 Decision date: 10 September 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 - s79 Payroll Tax Act 2007. Legislation Cited: Administrative Decisions Review Act 1997 (formerly Administrative Decisions Tribunal Act 1997) Civil and Administrative Tribunal Act 2013 Payroll Tax Act 2007 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Buttigieg v Melton SC No. 2 [2004] VCAT 868 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 Chief Commissioner of State Revenue Tasty Chicks Pty Ltd [2012] NSWCA 181 Category: Principal judgment Parties: Lombard Farms Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel B L Jones (Applicant) I Latham (Respondent ) Barraket Stanton Lawyers (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 1360064