Edgely Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 16

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Edgely Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 16 Hearing dates: 21 May 2014, 11 June 2014 and 8 August 2014 Decision date: 04 February 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The pay-roll tax assessments for the period 1 July 2002 to 30 June 2007 are confirmed. Catchwords: TAXES and DUTIES – pay-roll tax – whether a person with no employees can be liable to payroll tax – whether carrying on business for grouping provisions – joint and several liability- de-grouping – whether businesses carried on substantially independently of each other – Pay-roll Tax Act 1971 and Taxation Administration Act 1996 Legislation Cited: Pay-roll Tax Act 1971 Administrative Decisions Tribunal Act 1997 Civil and Administrative Tribunal 2013 Taxation Administration Act 1996 Corporations Act 2001 State Revenue Legislation Further Amendment Act 2000 Payroll Tax 2007 Cases Cited: Tasty Chicks Pty Ltd & Ors v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446 Mead Packaging (Aust) Pty Ltd v Commissioner of Pay-Roll Tax (NSW) (1978) 8 ATR 477 Federal Commissioner of Taxation v Rador Pty Ltd 91 ATC 4689 Fanmac Ltd v Federal Commissioner of Taxation 91 ATC 4703 Erichen v Last (1881) 8 QBD 414 Hope v The Council of the City of Bathurst 80 ATC 4386 Ferguson v FC of T 79 ATC 426 J & R O'Kane v Inland Revenue Commissioners (1919-1920) 12 TC 303 London Australia Investment Company Limited v FC of T 77 ATC 4396; (1976-1977) 138 CLR 106 John French Pty Ltd v Commissioner of Pay-roll Tax (Qld) [1984] 1 QdR 125 Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2012] NSWCA 181 Conte Mechanical and Electrical Services Pty Ltd v CSR [2011] VSC 104 Category: Principal judgment Parties: Edgely Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: C W Robinson (Applicant) J Mitchell (Respondent) Solicitors: City Legal (Applicant) Crown Solicitor Office (Respondent) File Number(s): 136043