Urmar Pty Ltd ATF Ross Burton Family Trust v; Chief Commissioner of State Revenue [2017] NSWCATAD 54

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Urmar Pty Ltd ATF Ross Burton Family Trust v; Chief Commissioner of State Revenue [2017] NSWCATAD 54 Hearing dates: 14 and 15 September 2016 Date of orders: 15 February 2017 Decision date: 15 February 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: (1) The decision of the Chief Commissioner not to exclude the Applicant from the group comprising the Applicant, NJW Contractors Pty Limited and Ross Burton Transport Pty Ltd is confirmed. (2) The section 46 notice issued by the Chief Commissioner is not void. Catchwords: REVENUE LAW - payroll tax – grouping – jurisdiction of the Tribunal - discretion to de-group members of a payroll tax group – onus of taxpayer - ss 16B and !6C Pay-roll Tax Act 1971 - s79 Payroll Tax Act 2007 – probative evidence – s 46 notice - penalty tax – interest. Legislation Cited: Administrative Decisions Review Act 1997 Civil and Administrative Tribunal Act 2013 Pay-roll Tax Act 1971 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 Bailey v Federal Commissioner of Taxation (1977) 136 CLR 214 Boston Sales and Marketing Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 139 Chan & Naylor Australia Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 4 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 revised Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 of State Revenue (RD) [2013] NSWADTAP 25 Category: Principal judgment Parties: Urmar Pty Ltd ATF Ross Burton Family Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M Heraghty (Applicant) A Gerard (Respondent)