Integrated Construction Equipment Pty Limited v Chief Commissioner of State Revenue [2019] NSWCATAD 131

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Integrated Construction Equipment Pty Limited v Chief Commissioner of State Revenue [2019] NSWCATAD 131 Hearing dates: 13 May 2019 Date of orders: 05 July 2019 Decision date: 05 July 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: AR Boxall, Senior Member Decision: The decision under review is affirmed. Catchwords: Payroll tax – joint and several liability – grouping – single director company – exercise of voting power at directors' meetings – body corporate Legislation Cited: Administrative Decisions Review Act 1997, ss 58, 63 Corporations Act 2001 (Cwth), s119 Payroll Tax Act 2007 ss 6, 7, 8, 9, 68, 69, 72, 74, 81 Taxation Administration Act 1996 ss 4, 45, 71, 72, 96, 100 Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27 B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 387 East v Bennett Brothers [1911] 1 Ch D 163 In the matter of Climbform Australia Pty Limited [2016] NSWSC 1977 Re Hastings Deering (1985) 9 ACLR 755 Sharpe v Dawes [1876] 2 QBD 26 Texts Cited: Shorter Oxford English Dictionary, 3rd Edition Category: Principal judgment Parties: Integrated Construction Equipment Pty Limited (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: A Fenwick, Director, acting as agent (Applicant) S Richardson (Respondent)