The National Institute of Dramatic Art v Chief Commissioner of State Revenue [2016] NSWSC 1471

Supreme Court New South Wales

Medium Neutral Citation: The National Institute of Dramatic Art v Chief Commissioner of State Revenue [2016] NSWSC 1471 Hearing dates: 21 and 22 October 2015 Decision date: 17 October 2016 Jurisdiction: Equity - Revenue List Before: White J Decision: Defendant's decision to refuse plaintiff's application for a refund of payroll tax paid for the period from 1 July 2009 to 30 June 2014 confirmed. Summons dismissed. Catchwords: TAXES AND DUTIES — Payroll tax — Exemption — Clause 12(1)(c) of Sch 2 of the Payroll Tax Act 2007 (NSW) — Whether plaintiff is a school or college within the meaning of cl 12(1)(c) — School-type activities the predominant and characteristic activity of the plaintiff — Wages paid or payable by the plaintiff not exempt wages Legislation Cited: Income Tax and Social Services Contribution Assessment Act 1936-1962 (Cth) Pay-roll Tax (Further Amendment) Act 1977 (NSW) Payroll Tax Act 1941 (Cth) Pay-roll Tax Act 1971 (NSW) Pay-roll Tax Act 1971 (Vic) Payroll Tax Act 2007 (NSW) Pay-roll Tax Assessment Act 1966 (Cth) Public Works Act 1912 (NSW) Cases Cited: Commissioner of Taxation v Australian Airlines Ltd (1996) 71 FCR 446 Commissioner of Taxation v Leeuwin Sail Training Foundation Limited (1996) 68 FCR 197 Cromer Golf Club Ltd v Downs [1972-73] ALR 1295; (1973) 47 ALJR 219 Federal Commissioner of Taxation v Word Investments Ltd (2008) 236 CLR 204 Inco Europe Ltd v First Choice Distribution [2000] 2 All ER 109 Incorporated Council of Law Reporting (Qld) v Federal Commissioner of Taxation (1971) 125 CLR 659; [1971] HCA 44 Jones v Wrotham Park Settled Estates [1980] AC 74 Lawrence v South County Freeholds Ltd [1939] 1 Ch 656 R v Trade Practices Tribunal; Ex Parte St George County Council (1974) 130 CLR 533; [1974] HCA 7 Re Ku Ring Gai Co-operative Building Society (No. 12) Ltd (1978) 22 ALR 621 State Superannuation Board v Trade Practices Commission (1982) 150 CLR 282; [1982] HCA 77 Taylor v Owners - Strata Plan No 11564 (2014) 253 CLR 531; [2014] HCA 9 United Firefighters Union of Australia v Country Fire Authority [2015] FCAFC 1; (2015) 315 ALR 460 Category: Principal judgment Parties: The National Institute of Dramatic Art (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Robertson QC with M Sealey (Plaintiff) S Kaur-Bains with T Davy (Defendant)