JP Property Services Pty Limited v Chief Commissioner of State Revenue [2017] NSWSC 1391

Supreme Court New South Wales

Medium Neutral Citation: JP Property Services Pty Limited v Chief Commissioner of State Revenue [2017] NSWSC 1391 Hearing dates: 6 December 2016; 10 May 2017; further submissions: 7 June 2017; 4 July 2017; 19 July 2017 Date of orders: 12 October 2017 Decision date: 12 October 2017 Jurisdiction: Equity - Revenue List Before: Kunc J Decision: Assessments revoked Catchwords: TAXES AND DUTIES — payroll tax — liability to taxation — out of hours cleaning services provided to supermarkets and other businesses — "employment agency contracts" — whether services procured "for a client" of the employment agent — Payroll Tax Act 2007 (NSW), s 37(1) Legislation Cited: Australia and New Zealand Food Standards Code Civil Procedure Act 2005 (NSW) Evidence Act 1995 (NSW) Food Act 2003 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127 Harris v Woolworths Ltd [2010] NSWSC 25 Harris v Woolworths Ltd [2010] NSWCA 312 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue of the State of NSW (2011) 245 CLR 446; [2011] HCA 41 UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852; (2016) 104 ATR 577 World Book (Australia) Pty Ltd v Commission of Taxation (1992) 27 NSWLR 377 Category: Principal judgment Parties: JP Property Services Pty Limited ACN 098 510 144 (Plaintiff)