Novus Capital Ltd v Chief Commissioner of State Revenue [2018] NSWCATAD 72

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Novus Capital Ltd v Chief Commissioner of State Revenue [2018] NSWCATAD 72 Hearing dates: 7, 8, 9, 12, 13 and 14 December 2016. Date of orders: 29 March 2018 Decision date: 29 March 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: NS Isenberg RFD, Senior Member Decision: 1. I revoke the Assessments under review in respect of the 2009 to 2014 years inclusive.

2. I direct the parties to bring in short minutes of orders within 21 days of the publication of this decision, reflecting the findings in these Reasons. Catchwords: REVENUE LAW – Payroll Tax Act 2007 – Division 7 contractor provisions – grouping - payments to third persons - interest – penalties – evidence of reasonable care – credit of witnesses. Legislation Cited: Administrative Decisions Review Act 1997 Corporations Act 2001 (Cth) Evidence Act 1995 (NSW) Income Tax Assessment Act 1997 (Cth) Interpretation Act 1987 (NSW) Pay-roll Tax Act 1971 (NSW) Pay-roll Tax Act 1971 (VIC) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 B&L Linings Pty Ltd v Chief Commissioner of State Revenue (NSW) (No. 3) [2007] NSWADTAP 32 Boston Sales and Marketing Pty Limited v Chief Commissioner of State Revenue [2014] NSWCATAD 139 Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue [2005] NSWSC 788 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 revised Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184 Cornish Investments Pty Limited v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 25 Ferella & Anor v Chief Commissioner of State Revenue [2014] NSWCA 378 Levitch Design Associates Pty Ltd atf Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Re Zuccala Homes Pty Ltd and Commissioner of State Revenue (Victoria) (1994) 94 ATC 2084 Trust Co. of Australia Ltd -v- Chief Commissioner of State Revenue [2002] NSWADT 21 Category: Principal judgment Parties: Novus Capital Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: P Afshar (Applicant) M Kimber SC with S Kaur-Bains and T Russell (Respondent)