Regis Mutual Management Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 213

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Regis Mutual Management Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 213 Hearing dates: 17 July 2015Last submissions received 21 August 2015 Decision date: 19 October 2015 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg Senior Member Decision: The decisions of the Chief Commissioner under review are affirmed. Catchwords: PAYROLL TAX - grouping; discretion to exclude a member from a group. Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Payroll Tax Act 2007 (NSW) Payroll Tax Act 2007 (Vic) Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd & anor v Chief Commissioner of State Revenue [2008] NSWCA 187 Bank of Queensland Limited v Commissioner of State Revenue |2013] VCAT 1966 Boston Sales and Marketing Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 139 Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd [2012] NSWCA 181 Conrad Linings Pty Ltd v Chief Commissioner of State Revenue [2014] NSWSC 1020 Commissioner of Stamps v Garrett F Hunter (1997) 69 SASR 275 Commissioner of State Revenue v Liquid Rock Constructions Pty Ltd [2012] VSC 329 GTS Industries Pty Limited v Commissioner of State Revenue [2004] VCAT 21 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 132 Toveety Maintenance Services Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAD 137 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2009] NSWSC 1007 Category: Principal judgment Parties: Regis Mutual Management Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: S Lees (Applicant) A Rider (Respondent)