Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Hearing dates: 12 August 2014 Decision date: 08 December 2014 Jurisdiction: Administrative and Equal Opportunity Division Before: H Sorensen, Senior Member Decision: In respect to 2008, 2010, 2011 and 2012 financial years remit matter to Chief Commissioner for determination in accordance with tribunal's decision; confirm assessment for 2009 financial year Catchwords: ADMINISTRATIVE LAW - Civil and Administrative Tribunal Act 2013 (NSW) - Payroll Tax Act 2007 (NSW) - relevant contract - whether services supplied under a relevant contract may include professional services - when services not ordinarily required - whether services performed by a person who ordinarily performs services of that kind to the public generally in that financial year - whether genuine independent business - whether contractor must be financially independent of designated person - penalty - remission of market rate component - requirement to exercise reasonable Legislation Cited: Accident Compensation Act 1985 (Vic) Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Taxation Administration Act 1996 (NSW) Pay-roll Tax Act 1971 (NSW) Payroll Tax Act 2007 (NSW) Pay-roll Tax Act 1971 (Vic) Pay-roll Tax (Amendment) Act 1983 (Vic) Payroll Tax (Amendment) Act 1985 (NSW) Cases Cited: Accident Compensation Commission v Odco Pty Ltd (1990) 95 ALR 641 Behmer & Wright Pty Ltd v Commissioner of State Revenue (Vic) (1994) 28 ATR 1082 Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue (2005) 222 ALR 599 Casey v Repatriation Commission (1995) 60 FCR 510 Clean Investments Pty Ltd v Commissioner of Taxation (2001) 105 FCR 248 Conder Tower Pty Ltd v CSR [2012] VSC 107 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Drake Personnel v Commissioner of State Revenue (Vic) (1998) 40 ATR 304 Drake Personnel Ltd v Commissioner of State Revenue (Vic) (2000) 2 VR 635 CA DSG Pty Ltd v Victorian WorkCover Authority (2008) 20 VR 514 CA Freelance Global Ltd (as trustee for the Freelance Trust No 1) v Chief Commissioner of State Revenue [2014] NSWSC 127 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19; (2004) 56 ATR 82 Herrmann v Nurses Board of South Australia (1993) 61 SASR 325 IW v City of Perth (1997) 191 CLR 1 Secretary, Department of Social Security v Jordan (1998) 83 FCR 34 Lend Lease Development Pty Ltd v Commissioner of State Revenue (Vic) [2012] VSC 108 Mayne Nickless Ltd v Industrial Relations Commission of NSW [2004] NSWCA 359 Mayne Nickless Ltd v Mackintosh [1989] VR 878 McCormack v FCT (1979) 143 CLR 284 Metricon Qld Pty Ltd v Chief Commissioner of State Revenue [2013] NSWSC 982 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 QSR Limited v Industrial Relations Commission of NSW [2004] NSWCA 199 Re Pochi and Minister for Immigration and Ethnic Affairs (1979) 26 ALR 247 Roden Security Services Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADT 112 Roden Security Services Pty Ltd v Chief Commissioner of State Revenue [2010] NSWADTAP 10 RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 64 The Smith's Snackfood Company Ltd v Chief Commissioner of State Revenue [2012] NSWSC 998 Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue [2013] NSWCA 470 Snowy Hydro Ltd v Commissioner of State Revenue (2010) 79 ATR 118 Commissioner of State Revenue (Vic) v Snowy Hydro Ltd [2012] VSCA 145 Theophilas v Chief Commissioner of State Revenue [2014] NSWCATAD 100 Wesfarmers General Insurance Ltd v CSR [2009] VSC 599 FCT v Traviati (2012) 205 FCR 136; [2012] FCA 546 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 World Book (Aust) Pty Ltd v Federal Commissioner of Taxation (1992) 27 NSWLR 377 Category: Principal judgment Parties: Levitch Design Associates Pty Ltd ATF Levco Unit Trust (applicant)