Chan & Naylor Australia Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 4

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Chan & Naylor Australia Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 4 Hearing dates: 17 and 18 August and 3 September 2015. Last submissions received 18 September 2015. Date of orders: 05 January 2016 Decision date: 05 January 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg - Senior Member Decision: 1 The decisions of the Chief Commissioner under review in respect of grouping the Applicants, and the revised assessments issued 3 June 2014 are affirmed. 2 There be a directions hearing before me at 9.30 am on Thursday 4 February 2016 in respect of any costs application in this matter and in respect of the issues in file number 1410642 (the Exclusion Decision). 3 The parties have liberty to apply to the Tribunal in relation to order 2. Catchwords: REVENUE LAW - payroll tax – grouping - reasonable care – interest – penalty tax – onus. Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Payroll Tax Act 2007 Taxation Administration Act 1996 Taxation Administration Act 1953 (Cth) Cases Cited: Allen (Trustee), in the matter of Allen's Asphalt Staff Superannuation Fund v Commissioner of Taxation [2011] FCAFC 118 Australasian Annuities Pty Ltd (in liq) (recs and mgrs apptd) v Rowley Super Fund Pty Ltd (2015) 104 ACSR 312 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 Incise Technologies Pty Ltd & Anor (RD) NSWADTAP 19 Commissioner of Pay-Roll Tax v RG Elsegood & Co. Pty Limited [1983] 1 NSWLR 223 Delmege v CCSR [2009] NSWSC 1052 FCT v Dalco [1990] 168 CLR 614 Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Pastel Pines International v Chief Commissioner of State Revenue [2013] NSWADT 49 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Category: Principal judgment Parties: Chan & Naylor Australia Pty Ltd and Chan & Naylor Pty Ltd as trustee for Chan & Naylor Discretionary Trust (Applicant)