Tacey v Chief Commissioner of State Revenue [2016] NSWCATAD 255

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Tacey v Chief Commissioner of State Revenue [2016] NSWCATAD 255 Hearing dates: 9 June 2016; On the papers Date of orders: 10 November 2016 Decision date: 10 November 2016 Jurisdiction: Administrative and Equal Opportunity Division Before: Prof G Walker, Senior Member Decision: (1) The decision under review is varied by reduction of the premium component of the interest rate from 8 percent to 2 percent. (2) In all other respects the decision under review is affirmed. Catchwords: PAYROLL TAX – remission of penalty and interest – reasonable care – circumstances beyond the taxpayer's control – reliance on expert advice – market rate component - nolo contendere -premium component –culpability component reduced. 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 (CCSR) [2008] NSWADTAP 14; Boston Sales and Marketing Pty Ltd v CCSR [2014] NSWCATAD 139; CCSR v Elsegood & Co [1983] 1 NSWLR 223; Chan & Naylor Australia Pty Ltd v CCSR [2016] NSWCATAD 4; Federal Commissioner of Taxation (FCT) v Dalco (1990) 168 CLR 614; Levitch Design Associates v CCSR [2014] NSWCATAD 215; Ma v FCT (1992) 37 FCR 225; Touma v CCSR [2012] NSWADT 2; Trust Co of Australia v CCSR [2002] NSWADT 21. Category: Principal judgment Parties: John C Tacey (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Mr Pearce (Applicant) M Bennett (Respondent)