Securecorp (NSW) Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 744

Supreme Court New South Wales

Medium Neutral Citation: Securecorp (NSW) Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 744 Hearing dates: 16 May 2019 Date of orders: 21 June 2019 Decision date: 21 June 2019 Jurisdiction: Equity Before: Payne J Decision: (1) Summons dismissed. (2) The plaintiff to pay the defendant's costs. Catchwords: TAXES AND DUTIES – payroll tax – liability to taxation – arrangements affecting liability to tax – objections and appeals – review of assessments pursuant to s 97(4) of the Taxation Administration Act 1996 (NSW)

TAXES AND DUTIES – payroll 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: Corporations Act 2001 (Cth), Ch 5C Interpretation Act 1987 (NSW), ss 34(1), 34(2)(f) Payroll Tax Act 2007 (NSW), ss 8-9, Div 8 of Pt 3 Pay-roll Tax Act 1971 (NSW) Pay-roll Tax (Amendment) Act 1987 (NSW) Pay-roll Tax (Amendment) Act 1985 (NSW) State Revenue Legislation (Miscellaneous Amendments) Act 1998 (NSW) Supreme Court Act 1970 (NSW), s 19(2) Taxation Administration Act 1996 (NSW), ss 97(4), 100(3) Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27; [2009] HCA 41 Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657 Drake Personnel Ltd v Commissioner of State Revenue (Vic) (Supreme Court (Vic), Balmford J, 23 June 1998, unrep) Federal Commissioner of Taxation v Consolidated Media Holdings (2012) 250 CLR 503; [2012] HCA 55 Freelance Global v Chief Commissioner of State Revenue [2014] NSWSC 127 H R C Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 820 Knight Watch Security Services Pty Ltd v Chief Commissioner of State Revenue [2017] NSWCATAD 223 JP Property Services Pty Limited v Chief Commissioner of State Revenue [2017] NSWSC 1391 Norrie v NSW Registrar of Births, Deaths and Marriages (2013) 84 NSWLR 697; [2013] NSWCA 145 Re Bolton; Ex parte Beane (1987) 162 CLR 514; [1987] HCA 12 Smith's Snackfood Company Ltd v Chief Commissioner of State Revenue (NSW) [2013] NSWCA 470 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue of New South Wales (2011) 245 CLR 446; [2011] HCA 41 UNSW Global Pty Limited v Chief Commissioner of State Revenue [2016] NSWSC 1852; 104 ATR 577 Waugh Hotel Management Pty Ltd v Marrickville Council [2009] NSWCA 390 Category: Principal judgment Parties: Securecorp (NSW) Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: M Condon SC / D Barlin (Plaintiff) S Balafoutis / D Stretton (Defendant)