ABC Staff Hire Pty Limited v Chief Commissioner of State Revenue [2018] NSWCATAD 137

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: ABC Staff Hire Pty Limited v Chief Commissioner of State Revenue [2018] NSWCATAD 137 Hearing dates: 12 September 2017 Date of orders: 29 June 2018 Decision date: 29 June 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: R J Perrignon, Senior Member Decision: The Chief Commissioner's decision of 22 February 2016 with respect to market rate interest and penalty tax is confirmed Catchwords: TAXES AND DUTIES - payroll tax – whether interest at the market rate should be remitted – whether penalty tax should be determined to be payable or remitted Legislation Cited: Administrative Decisions Review Act 1997 Taxation Administration Act 1996 Cases Cited: Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 RVO Enterprises Pty Ltd v Chief Commissioner of State Revenue [2004] NSWADT 64; (2004) 55 ATR 445 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Category: Principal judgment Parties: ABC Staff Hire Pty Limited (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: M Bennett (Applicant) S Kangaratnam (Respondent)

Solicitors: NRG Legal (Applicant) Crown Solicitor's Office (Respondent) File Number(s): 2017/00133806