Toveety Maintenance Services Pty Limited v The Chief Commissioner of State Revenue [2015] NSWCATAD 137

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Toveety Maintenance Services Pty Limited v The Chief Commissioner of State Revenue [2015] NSWCATAD 137 Hearing dates: 16 April 2015 Decision date: 03 June 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: R Deutsch, Senior Member Decision: The decision under review is affirmed. Catchwords: payroll tax, exclusion under section 79, dependence, connectedness Legislation Cited: Payroll Tax Act 2007 Corporations Act 2001 Cases Cited: Boston Sales and Marketing Pty Limited v Chief Commissioner of State Revenue 2014 NSW CATAD 139 Conrad Linings Pty Limited v Chief Commissioner of State Revenue 2014 NSWSC 1020 Denham Constructions Pty Ltd v Chief Commissioner of State Revenue (1998) 40 ATR 416 Lombard Farms Pty Ltd v The Chief Commissioner of State Revenue 2013 NSWADT 17. Mead Packaging (Aust) Pty Limited v Commissioner of Payroll Tax (NSW ) 78 ATC 4164 Starr Partners Pty Limited v Chief Commisioner of State Revenue (2014) NSWCATAD 51 at 24 Category: Principal judgment Parties: Toveety Maintenance Services Pty Limited (Applicant) The Chief Commissioner of State Revenue (Respondent) Representation: Solicitors: Toveety Maintenance Services Pty Limited (Applicant in person) Crown Solicitor's Office (Respondent) File Number(s): 1410466

reasons for decision

BACKGROUND AND THE PROCEDURAL HISTORY 1. On 12 March 2013, the Respondent commenced an investigation into the level and extent of compliance by the Applicant with the Payroll Tax Act 2007 (the Act). 2. On 26 July 2013, Mr Warwick Ison acting for the Applicant completed a "Registered Payroll Tax Questionnaire". 3. On 2 August 2013 the Applicant lodged an application with the Respondent seeking what amounts to an exclusion from grouping for the purposes of the Act for the period 1 July 2010 to 30 June 2013. 4. The purpose of that application was to have the Respondent exercise his discretion conferred by section 79 of the Act so as to exclude the Applicant and the company known as Howard Heavy Haulage Pty Limited (Haulage) from membership of a payroll tax group which would otherwise be taken to exist between 4 companies - the Applicant, Haulage, Haulage Assets Pty Limited and Howard Machinery Hire Pty Limited. 5. On 7 April 2014, the Respondent, decided not to make the requested determination under s.79(1) of the Act in respect of the Applicant and Howard Haulage. 6. On 2 May 2014, the Applicant and Haulage objected to that decision (the Objection). 7. On 20 June 2014, the Respondent disallowed the Objection (the Objection Decision). 8. On 26 August 2014, the Applicant lodged an application for review of that decision with this Tribunal.