UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852

Supreme Court New South Wales

Medium Neutral Citation: UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852 Hearing dates: 17 and 18 December 2015 Decision date: 21 December 2016 Jurisdiction: Equity - Revenue List Before: White J Decision: Direct counsel for the plaintiff to bring in short minutes of order in accordance with the reasons. Catchwords: TAX — payroll tax — employment agents — plaintiff provided the services of experts to provide expert services in connection with litigation or in relation to some aspect of a client's business — experts retained by the plaintiff were independent contractors — whether payments made by the plaintiff to experts were wages pursuant to s 3C(2)(C) of the Pay-roll Tax Act 1971 and s 40 of the Payroll Tax Act 2007 — held that services provided for a client's benefit but not provided by a service provider working in a client's business not intended to fall within the scope of the employment agency contract provisions — work done by the experts retained by the plaintiff was not done in the conduct of a client's business — payroll tax assessment notice set aside Legislation Cited: Industrial Arbitration Act 1940 (NSW) Industrial Relations Act 1991 (NSW) Interpretation Act 1987 (NSW) Pay-roll Tax (Amendment) Act 1985 Pay-roll Tax (Amendment) Act 1987 (NSW) Pay-roll Tax Act 1971 (NSW) Pay-roll Tax Act 1971 (Vic) Payroll Tax Act 2007 (NSW) Cases Cited: Alcan (NZ) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27; [2009] HCA 41 Certain Lloyd's Underwriters v Cross (2012) 248 CLR 378; [2012] HCA 56 CXC Consulting Pty Ltd v Commissioner of State Revenue [2013] VSC 492 Delaney v Staples [1992] 1 AC 687 Drake Personnel Ltd v Commissioner of State Revenue (2000) 2 VR 635 Drake Personnel Ltd v Commissioner of State Revenue (Vic) (1998) 40 ATR 304; (1998) 98 ATC 4915 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503; [2012] HCA 55 Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127 Health Service Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 83 Manly Council v Malouf (2004) 61 NSWLR 394; [2004] NSWCA 299 Park Trent Properties Group Pty Ltd v Australian Securities and Investments Commission [2016] NSWCA 298 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 Taylor v The Owners – Strata Plan 11564 (2014) 253 CLR 531; [2014] HCA 9 Wacal Developments Pty Ltd v Realty Developments Pty Ltd (1978) 140 CLR 503 Texts Cited: Bennion on Statutory Interpretation, 6th ed (2013) Category: Principal judgment Parties: UNSW Global Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: E A Collins SC with C Burnett & K Josifoski (Plaintiff) P Taylor SC with E Bishop & S Kanagaratnam (Defendant)