Eastside Veterinary Emergency & Specialists Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 104

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Eastside Veterinary Emergency & Specialists Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 104 Hearing dates: 27 and 28 April 2016 Date of orders: 26 May 2016 Decision date: 26 May 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: A Verick, Senior Member Decision: The Chief Commissioner's decision not to de-group the applicant is confirmed. Catchwords: STATE REVENUE – Payroll Tax – grouping of taxpayers – Exclusion of member from group – s 79 - Payroll Tax Act 2007 Legislation Cited: Payroll Tax Act 2007 Taxation Administration Act 1996 Administrative Decisions Review Act 1997 Corporations Act 2001 Cases Cited: Conrad Linings Pty Ltd v Chief Commissioner of State Revenue [2014] NSWSC 1020 Lombard Farms Pty v Chief Commissioner of State Revenue [2013] NSWADTAP 32 Commissioner of Stamps v Garrett F Hunter Pty Ltd (1997) 69 SASR 275 Plummers Border Valley Orchards Pty Ltd v Commissioner of Taxes 2002 ATC 4520 Port Augusta Medical Centre Pty Ltd v Commissioner of State Taxation [2012] SASCFC 7 Chief Commissioner of State Revenue v Seovic Civil Engineering Pty Ltd [2014] NSWCATAP 94 Tasty Chicks Pty Limited and Others v Chief Commissioner of State Revenue of the Sate of New South Wales [2011] HCA 41; (2011) 245 CLR 446 Commissioner of State Taxation (WA) v Scotford Cameron & Middleton Pty Ltd (1981) 12 ATR 406 Crusher Holdings Pty Ltd v Commissioner of Taxes [1994] NTSC 82; 117 FLR 485; 94 ATC 4646; 29 ATR 156 Category: Principal judgment Parties: Eastside Veterinary Emergency & Specialists Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: E Walker (Respondent)