Sydney Flooring Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 96

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Sydney Flooring Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 96 Hearing dates: 21 November 2016 Date of orders: 03 April 2017 Decision date: 03 April 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: A R Boxall, Senior Member Decision: The assessment under review is remitted to the Respondent for redetermination in accordance with the findings Catchwords: Payroll tax – onus of proof – designated person - contract – relevant contract – exemptions - section 32(2)(b)(iii) - services provided for a period that does not exceed 90 days - section 32(2)(b)(iv) - ordinarily performs services of that kind to the public generally - section 32(2)(c)(iii) - in the course of a business carried on by the contractor – splitting of payments – market rate component interest – circumstances beyond the taxpayer's control – illness of director - penalty tax – reasonable care – following previously audited practice Legislation Cited: Civil and Administrative Tribunal Act 2013 Taxation Administration Act 1996 Payroll Tax Act 2007 Cases Cited: Behmer v Commissioner of State Revenue (1994) 28 ATR 1082 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd [2004] NSWADTAP 19 Commissioner of State Revenue (Vic) v Snowy Hydro Limited [2012] VSCA 145 Drake Personnel v Commissioner of State Revenue (1998) 40 ATR 304 Evans v Federal Commissioner of Taxation (1989) 20 ATR 922 Levitch Design Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD215 Roden Security Services Pty Limited v Chief Commissioner of State Revenue [2010] NSWADTAP RVO Enterprises Pty Ltd as trustee for the R M O'Mara Family Trust v Chief Commissioner of State Revenue [2004] NSWADT 64 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Texts Cited: Revenue Ruling No. PTA 038 Category: Principal judgment Parties: Sydney Flooring Pty Ltd and Sydney Flooring 1959 Pty Ltd (Applicants) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: Ms A Power,(Applicants) Mr J Mitchell, (Respondent)