Gabi Duta Pty Limited v Chief Commissioner of State Revenue [2018] NSWCATAD 35

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Gabi Duta Pty Limited v Chief Commissioner of State Revenue [2018] NSWCATAD 35 Hearing dates: 23 November 2017 Date of orders: 12 February 2018 Decision date: 12 February 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: Decision under review affirmed. Legislation Cited: Administrative Decisions Review Act 1997, sections 58 and 63 Payroll Tax Act 2007, sections 3, 10, 11, 32, 37, 38, 39 and 40, and Schedule 1 Taxation Administration Act 1996, sections 11, 22, 27, 29 and 100(3) Cases Cited: Levitch Design Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852 Category: Principal judgment Parties: Applicant: Gabi Duta Pty Limited

Respondent: Chief Commissioner of State Revenue Representation: Counsel: Mr G Stapleton (Respondent)

Solicitors: Ms Lea Armstrong, Crown Solicitor

Mr Brian Austin, accountant (Applicant) File Number(s): 2017/00102449 Publication restriction: Pursuant to section 65 of the Civil and Administrative Tribunal Act 2013, a person must not without the consent of the Tribunal, publish, or broadcast the name of any person who appears as a witness in these proceedings, to whom these proceedings relate, or is mentioned or otherwise involved in the proceedings. The name of a person includes a reference to any information, picture or other material that identifies the person or is likely to lead to the identification of the person. The provision of these reasons (with persons identified) is not intended to be a publication or broadcasting of an official report of the proceedings.