Boston Sales and Marketing Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 139

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Boston Sales and Marketing Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 139 Hearing dates: 3 March 2014 and 22 May 2014 Decision date: 15 September 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: J Block, Senior Member Decision: The assessments as defined are remitted to the Chief Commissioner for amendment in accordance with these reasons Catchwords: Grouping - degrouping- discretion in respect of degrouping - penalty - interest Legislation Cited: Payroll Tax Act 1971 (2007 year); Taxation Administration Act as applicable for the 2007 year) and Payroll Tax Act 2007 Cases Cited: FCT v Dalco [1990] 168 CLR 614; Liquid Rock Constructions Pty Ltd v Commissioner of State Revenue (Taxation) [2011] VCAT 2164; Minister for Aboriginal Affairs & Anor v Peko-Wallsend Ltd & Ors (1986) 162 CLR 24; Starr Partners Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 51; Denham Constructions Pty Ltd v Chief Commissioner of State Revenue (1998) 40 ATR 416; Commissioner of Stamps v Garrett F Hunter Pty Ltd, Meldrick House Pty Ltd and Geoffrey S Vercoe Pty Ltd (1997) 69 SASR 275; GTS Industries Pty Ltd v Commissioner of State Revenue [2004] VCAT; Tasty Chicks Pty Ltd & Ors v Chief Commissioner of State Revenue [2009] NSWSC 1007; Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 at [61]- [64]; Commissioner of Pay-roll Tax (Qld) v John French Pty Ltd & Ors 83 ATC 4117; Mead Packaging (Aust.) Pty. Ltd. v Commissioner of Payroll Tax (NSW) 78 ATC 4164; Crusher Holdings Pty Ltd v Commissioner of Taxes [1994] NTSC 82; Burswood Management Ltd v The Attorney-General of the Commonwealth of Australia (1990) 23 FCR 144; Collector of Customs v Pressure Tankers Pty Ltd and Pozzolanic Enterprises (1993) 43 FCR 280; Clerk, Walker & Stops and Clerestory Pty Ltd v Commr of Pay-roll Tax (Tas) 83 ATC 4594; Re Confidential and Commissioner of Taxation [2008] AATA 415; Weyers v Commissioner of Taxation [2006] FCA 818; AES Wiring Pty Limited and AKS Distributions Pty Limited v Chief Commissioner of State Revenue [2012] NSWADT Category: Principal judgment Parties: Boston Sales and Marketing Pty Limited and Chief Commissioner for State Revenue Representation: A. Gerard (Respondent) B Gower (Applicant) Crown Solicitor (Respondent) File Number(s): 126121