Knight Watch Security Services Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 223

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Knight Watch Security Services Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 223 Hearing dates: 04 May 2017 Date of orders: 13 July 2017 Decision date: 13 July 2017 Jurisdiction: Administrative and Equal Opportunity Division Before: N S Isenberg, Senior Member Decision: (1) The decision of the Chief Commissioner, as to the amounts of tax payable, interest assessed and penalty tax contained in the Assessments, is confirmed. Catchwords: REVENUE LAW – payroll tax – employment agent - penalty tax – Division 8 of Part 3 of the Payroll Tax Act 2007 Legislation Cited: Administrative Decisions Review Act 1997 Pay-roll Tax Act 1971 Payroll Tax Act 2007 Taxation Administration Act 1996 Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187, (2008) 74 NSWLR 481 Chan & Naylor Australia v Chief Commissioner of State Revenue [2016] NSWCATAD 4 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 FEDERAL COMMISSIONER OF TAXATION v. WADE [1951] HCA 66; (1951) 84 CLR 105 Freelance Global Limited v Chief Commissioner of State Revenue [2014] NSWSC 127 Happy Days Property Pty Ltd v Chief Commissioner of State Revenue [2016] NSWCATAD 289 Qualweld Australia Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 227 Stature Pty Ltd -v- Chief Commissioner of State Revenue [2002] NSWADT 271 UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852 Value Engineering (Australasia) Pty Ltd v Commissioner of State Taxation (WA) (1985) 16 ATR 296 Texts Cited: Nil Category: Principal judgment Parties: Knight Watch Security Services Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: K Morgan and D Wong (Applicant) S Balafoutis and A Spies (Respondent)