Southern Cross Group Services Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 666

Supreme Court New South Wales

Medium Neutral Citation: Southern Cross Group Services Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 666 Hearing dates: 9 April 2019 Date of orders: 07 June 2019 Decision date: 07 June 2019 Jurisdiction: Equity Before: Ward CJ in Eq Decision: Dismiss the plaintiffs' summons with costs. Catchwords: TAXES AND DUTIES – pay-roll tax – employment agency contracts – review of assessments pursuant to s 97 of the Taxation Administration Act 1997 (NSW)

TAXES AND DUTIES – pay-roll tax – employment agency contracts – interpretation of s 37(1) of the Payroll Tax Act 2007 (NSW) – meaning of "employment agency contract" – whether it is only the "employment agent" closest in the chain of contractual arrangements leading up to the procurement of the services of another person or persons (the service providers) for an end user (the client) on whom liability for payroll tax arises Legislation Cited: Payroll Tax (Amendment) Act 1987 (NSW) Payroll Tax Act 1971 (NSW) Payroll Tax Act 2007 (NSW), ss 6, 7, 13, 37, 38, 39, 40, 41 (Div 8, Pt 3) Supreme Court Act 1970 (NSW), s 19 Taxation Administration Act 1997 (NSW), ss 97, 100 Cases Cited: A2 v R; Magennis v R; Vaziri v R [2018] NSWCCA 174 Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Bayton Cleaning Company Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 657 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA184 Drake Personnel Ltd v Commissioner of State Revenue [2000] VSCA 122; [2000] 2 VR 635 Ex parte Fitzgerald; Re Gordon (1945) 45 SR (NSW) 182 Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127 Grain Growers Ltd v Chief Commissioner of State Revenue [2015] NSWSC 925 Harrison v Melhem (2008) 72 NSWLR 380; [2008] NSWCA 67 HRC Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 820 JP Property Services Pty Limited v Chief Commissioner of State Revenue [2017] NSWSC 1391 Knight Watch Security Services Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 223 Krakouer v The Queen (1998) 194 CLR 202; [1998] HCA 43 Re Bolton; Ex parte Beane (1987) 162 CLR 514; [1987] HCA 12 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue (2011) 245 CLR 446; [2011] HCA 41 UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852; (2016) 104 ATR 577 Texts Cited: Revenue Ruling No. PTA 027 (30 June 2008) New South Wales Legislative Assembly, Parliamentary Debates (Hansard), 13 November 1985, 9557-9559 Category: Principal judgment Parties: Southern Cross Group Services Pty Ltd (First Plaintiff) Southern Cross Group NSW Pty Ltd (Second Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Condon SC, D Barlin (Plaintiffs) S Balafoutis, D Stretton, E Doyle-Markwick (Defendant)