Corrosion Control Engineering (NSW) Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 20

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Corrosion Control Engineering (NSW) Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 20 Hearing dates: 1 and 2 August 2016 Date of orders: 16 January 2017 Decision date: 16 January 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: The decision under review is confirmed. 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 Corporations Act 2001 (Cth) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Boston Sales and Marketing Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 139 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Chief Commissioner of State Revenue v Seovic Civil Engineering Pty Ltd [2014] NSWCATAP 94 Conrad Linings Pty Ltd v Chief Commissioner of State Revenue [2014] NSWSC 1020 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 GTS Industries Pty Limited v Commissioner of State Revenue [2004] VCAT 21 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 132 Seovic Engineering Pty Ltd v Chief Commissioner of State Revenue [2015] NSWCA 242 Tasty Chicks Pty Limited and Others v Chief Commissioner of State Revenue of the State of New South Wales [2011] HCA 41; [2011] 245 CLR 446 Category: Principal judgment Parties: Corrosion Control Engineering (NSW) Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: AH Rider (Respondent)