Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 1220

Supreme Court New South Wales

Medium Neutral Citation: Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 1220 Hearing dates: 03 August 2018 Decision date: 03 August 2018 Jurisdiction: Equity Before: Leeming JA Decision: 1. Proceedings dismissed. 2. Plaintiffs to pay the defendant's costs. Catchwords: TAXES - notice of assessment - payroll tax - grouping provisions of Payroll Tax Act 2007 (NSW) - group members made jointly and severally liable to pay payroll tax payable by employer - notices of assessment issued to group members - threat to issue third party notices under Taxation Administration Act 1996 (NSW) s 46 to group members' debtors - no challenge to validity of notices of assessment - challenge confined to whether power to issue third party notice to debtors of "taxpayer" extended to a group member - held: power existed and proceedings dismissed Legislation Cited: Corporations Act 2001 (Cth) Income Tax Assessment Act 1936 (Cth), s 177 Payroll Tax Act 2007 (NSW), ss 3, 4, 6, 7, 8, 9, 69, 79, 80, 81, Schedules 1 and 2 Taxation Administration Act 1996 (NSW), ss 3, 4, 7, 8, 9, 13, 14 , 16, 44, 45, 46, 47B, 47E, 72, 86, 94, 103, 103A, 119 Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27; [2009] HCA 41 Anderson v The Commissioner of Taxes (Victoria) (1937) 57 CLR 233; [1937] HCA 24 Chief Commissioner of State Revenue (NSW) v Platinum Investment Management Ltd (2011) 80 NSWLR 240; [2011] NSWCA 48 Chief Commissioner of State Revenue v Print National Pty Ltd (2013) 83 NSWLR 555; [2013] NSWCA 96 Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184; (2017) 106 ATR 151 Commissioner of Taxation v Prestige Motors Pty Ltd (1994) 181 CLR 1; [1994] HCA 39 Cooper Brookes (Wollongong) Pty Ltd v Commissioner of Taxation (1981) 147 CLR 297; [1981] HCA 26 Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146; [2008] HCA 32 Kirk v Industrial Court of New South Wales (2010) 239 CLR 531; [2010] HCA 1 Print National Australia Pty Ltd v Chief Commissioner of State Revenue [2012] NSWSC 297 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355; [1998] HCA 28 SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 91 ALJR 936 Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA) (1980) 147 CLR 119; [1980] HCA 50 Texts Cited: Nil Category: Principal judgment Parties: Fyna Projects Pty Ltd (1st plaintiff) Banfirn Pty Ptd (2nd plaintiff) Winlina Pty Ltd (3rd plaintiff) Wyreach Pty Ltd (4th plaintiff) Fyna Constructions (Hire & Sales) Pty Ltd (5th plaintiff) Powerform Equipment Pty Ltd (6th plaintiff) Formforce (NSW) Pty Ltd (7th plaintiff) Winlina Plant Hire Pty Ltd (8th plaintiff) F.W. Resources Pty Ltd (9th plaintiff) Walmira Pty Ltd (10th plaintiff) Span Form Pty Ltd (11th plaintiff) Representation: Counsel: T Hale SC and S Kanagaratnam (Plaintiffs) R Seiden SC and A Gerard (Defendant)