NSW Caselaw
Civil and Administrative Tribunal New South Wales Medium Neutral Citation: B & B Stevenson Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCATAD 103 Hearing dates: 08 February 2018 Date of orders: 18 May 2018 Decision date: 18 May 2018 Jurisdiction: Administrative and Equal Opportunity Division Before: R L Hamilton SC, Senior Member Decision: (1) Pursuant to s101 of the Taxation Administration Act 1996 the Assessments be confirmed. Catchwords: TAXES AND DUTIES – Payroll Tax – payments of company directors remuneration to another person-onus of proof of taxpayer's case Legislation Cited: Interpretation Act 198Payroll Tax Act 2007 Pay-roll Tax Act 1971 Taxation Administration Act 1996 Cases Cited: AES Wiring Pty Limited and AKS Distributions Pty Limited v Chief Commissioner of State Revenue [2012] NSWADT 11 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor (RD) [2004] NSWADTAP 19 Commissioner of State Revenue [2012] NSWADT 204 Cornish Investments Pty Limited v Chief Texts Cited: Nil Category: Principal judgment Parties: B & B Stevenson Pty Ltd (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: G Carolan (Applicant) S Richardson (Respondent)
Solicitors: Bilbie Dan (Applicant) NSW Crown Solicitors Office (Respondent) File Number(s): 2017/00178463 Publication restriction: Nil
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