Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCA 331

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCA 331 Hearing dates: 28 November 2018 Date of orders: 19 December 2018 Decision date: 19 December 2018 Before: Beazley P at [1] Meagher JA at [2] Barrett AJA at [3] Decision: (1) Appeal dismissed. (2) The appellants pay the respondent's costs of the appeal. Catchwords: DUTIES AND TAXES - payroll tax - grouping of entities - joint and several liability of members of a group where employer member does not pay tax - nature of the joint and several liability - whether jointly and severally liable group members other than the defaulting employer are liable to pay "tax" and are "taxpayers" - whether joint and several liability exists if not established by legal proceedings - power of Chief Commissioner to issue notice of assessment to person subject to joint and several liability - powers in relation to assessment generally - nature of assessment - whether notice of assessment issued to person subject to joint and several liability is conclusive evidence of liability Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Payroll Tax Act 2007 (NSW) Taxation Administration Act 1996 (NSW) Cases Cited: 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 Clyne v Deputy Commissioner of Taxation (1982) 56 ALJR 857 Commissioner of Taxation v Futuris Corporation Ltd (2008) 237 CLR 146; [2008] HCA 32 Deputy Commissioner of Taxation v Denlay [2010] QCA 217; (2010) 80 ATR 109 Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 1220 George v Federal Commissioner of Taxation (1952) 86 CLR 183; [1952] HCA 21 R v Deputy Commissioner of Taxation; ex parte Hooper (1926) 37 CLR 368; [1926] HCA 3 Sunbird Plaza Pty Ltd v Maloney (1988) 166 CLR 245; [1988] HCA 11 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue (2011) 245 CLR 446; [2011] HCA 41 Whitney v Inland Revenue Commissioners [1926] AC 37 Young v Queensland Trustees Ltd (1956) 99 CLR 560; [1956] HCA 51 Category: Principal judgment Parties: Fyna Projects Pty Ltd (First Appellant) Banfirn Pty Ltd (Second Appellant) Winlina Pty Ltd (Third Appellant) Wyreach Pty Ltd (Fourth Appellant) Fyna Constructions (Hire & Sales) Pty Ltd (Fifth Appellant) Powerform Equipment Pty Ltd (Sixth Appellant) Formforce (NSW) Pty Ltd (Seventh Appellant) Winlina Plant Hire Pty Ltd (Eighth Appellant) FW Resources Pty Ltd (Ninth Appellant) Walmira Pty Ltd (Tenth Appellant) Span Form Pty Ltd (Eleventh Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: T Hale SC and S Kanagaratnam (Appellants) R Seiden SC and A Gerard (Respondent)