Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAP 249

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCATAP 249 Hearing dates: 24 June 2015 Date of orders: 25 November 2015 Decision date: 25 November 2015 Jurisdiction: Appeal Panel Before: P Durack SC, Senior Member S Frost, Senior Member Decision: Appeal allowed. The decision of the Tribunal below be set aside and the whole of the case be reconsidered by the Tribunal differently constituted from the Tribunal at first instance. Catchwords: Appeal – payroll tax – employment agency contract - penalties Legislation Cited: Administrative Decision Review Act 1997 Civil and Administrative Tribunal Act 2013 Payroll Tax Act 2007 Taxation Administration Act 1996 (NSW) Cases Cited: Applicant WAEE v Minister for Immigration and Multicultural and Indigenous Affairs [2013] FCAFC 184 Bushell v Repatriation Commissioner [1992] HCA 47 Collins v Administrative Appeal Tribunal (2007) 163 FCR 35 Collins v Urban [2014] NSWCATAP 17 Cornish Investments Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 25 Dranichnikov v Minister for Immigration and Cultural Affairs (2003) 197 ALR 389 Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127 Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127 Haritos v Commissioner Taxation [2015] FCAFC 92 Minister for Immigration and Border Protection v MZYTS 2013] FCAFC 114 at [49], 239 FCR 431 Minister for Immigration & Ethnic Affairs v Wu Shang Liang (1996) 185 CLR 259 Minister for Immigration and Cultural Affairs v Yusuf (2002) 206 CLR 323 Mulligan v National Disability Insurance Agency [2015] FCA 544 Nufarm Australia Ltd v Dow AgroSciences Australia (No. 2) (2011) 282 ALR 24 Prendergast v Western Murray Ltd [2014] NSWCATAP 69 Stead v State Government Commission [1986] HCA 54, 161 CLR 141 Category: Principal judgment Parties: Qualweld Australia Pty Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M Schilling (Appellant) B Jones (Respondent)