Chief Commissioner of State Revenue v Seovic Civil Engineering Pty Ltd [2014] NSWCATAP 94

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chief Commissioner of State Revenue v Seovic Civil Engineering Pty Ltd [2014] NSWCATAP 94 Hearing dates: 10 October 2014 Decision date: 01 December 2014 Jurisdiction: Appeal Panel Before: Wright J, President M Schyvens, Deputy President R Seiden SC, Principal Member Decision: 1. The appeal is allowed. 2. The decision at first instance is set aside and in lieu the application is dismissed. Catchwords: APPEAL - Civil and Administrative Tribunal (NSW) - notice of contention - taxes and duties - payroll tax - grouping provisions - whether appellant should exercise discretion to exclude a member from a group under Payroll Tax Act 2007 (NSW), s 79 - revenue ruling - legitimate expectation. Legislation Cited: Civil and Administrative Tribunal Act 2013 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Bellinz Pty Ltd v FCT (1998) 84 FCR 154 Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2012] NSWCA 181 Commissioner of Stamps v Garrett F Hunter Pty Ltd (1997) 68 SASR 275 Ferella v Chief Commissioner of State Revenue [2014] NSWCA 378 John French Pty Ltd v Commissioner of Pay-Roll Tax (Qld) [1984] 1 Qd R 125 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Minister for Aboriginal Affairs v Peko-Wallsend Limited (1986) 162 CLR 24 Prendergast v Western Murray Irrigation Ltd [2014] NSWCATAP 69 Seovic Civil Engineering Pty Ltd & Ors v Chief Commissioner of State Revenue [2014] NSWCATAD 52 Category: Principal judgment Parties: Chief Commissioner of State Revenue (Appellant) Seovic Civil Engineering Pty Ltd, Seovic Engineering Pty Ltd and Exell Management Pty Ltd (Respondents) Representation: B L Jones (Appellant) R L Hamilton SC and A Korakis (Respondents) Crown Solicitor's Office (Appellant) Paul Bard Lawyers (Respondent) File Number(s): AP 14/46396 Decision under appeal Citation: [2014] NSWCATAD 52 Date of Decision: 2014-04-30 00:00:00 Before: A Verick, Senior Member File Number(s): 136035