Namoi Tyreright Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 88

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Namoi Tyreright Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 88 Hearing dates: 2 and 3 March 2016. Date of orders: 13 May 2016 Decision date: 13 May 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decision under review is affirmed Catchwords: REVENUE LAW - payroll tax – grouping - discretion to de-group members of a payroll tax group – s79 Payroll Tax Act 2007 - onus of taxpayer. Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 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] NSWCA181 Commissioner of State Revenue [WA] v Artistic Pty Ltd [2008] WASCA 24 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Seovic Engineering Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCA 242 Category: Principal judgment Parties: Namoi Tyreright Pty Ltd ATF Tyreright Namoi Unit Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: B Jones (Applicant) A Gerard (Respondent)