Headwear Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 166

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Headwear Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 166 Hearing dates: 16 March 2015 Decision date: 10 August 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg, Senior Member Decision: The decision under review is affirmed. Catchwords: Payroll tax; grouping provisions; discretion to degroup members of a payroll tax group; importance of different factors. Legislation Cited: Administrative Decisions Review Act 1997 Pay-Roll Tax Act 1971 Payroll Tax Act 2007 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Boston Sales and Marketing Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 139 Chief Commissioner of State Revenue v Seovic Civil Engineering Pty Ltd [2014] NSWCATAP 94 Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2012] NSWCA 181 Conrad Linings Pty Limited v Chief Commissioner of State Revenue [2014] NSWSC 1020 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Tasty Chicks Pty Ltd & Ors v Chief Commissioner of State Revenue [2009] NSWSC 1007 Category: Principal judgment Parties: Headwear Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Rider (Respondent) Solicitors: Crown Solicitor's Office (Respondent) Agent: N Di Iorio (Director, Nexia Perth Pty Ltd) (Applicant) File Number(s): 1410437