Homefront Nursing Pty Ltd v Chief Commissioner of State Revenue [2019] NSWCATAD 145

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Homefront Nursing Pty Ltd v Chief Commissioner of State Revenue [2019] NSWCATAD 145 Hearing dates: 19-21 December 2018 Date of orders: 25 July 2019 Decision date: 25 July 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: R L Hamilton SC, Senior Member Decision: 1. Matter remitted to the Chief Commissioner for reassessment in accordance with these reasons. 2. Each party to pay their own costs. Catchwords: TAXES AND DUTIES - payroll tax- general medical practitioners (GPs)-operator of medical centres - relevant contract provisions - availability of exemption (s32(2)(b)(i) Payroll Tax Act- whether Medicare and Department of Veterans Affairs benefits to which GPs were entitled and collected and paid through the medical centre operator "wages' paid by operator to the GPs by s35 Payroll Tax Act Legislation Cited: Administrative Decisions Review Act 1997 (NSW) Civil and Administrative Tribunal Act 2013 (NSW) Health Insurance Act 1973 (Cth) Payroll Tax Act 2007 (NSW) Payroll Tax Act 2007 (Vic) Taxation Administration Act 1996 (NSW) Cases Cited: Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127 J Rowe & Son Pty Ltd v Federal Commissioner of Taxation [1971] HCA 80; (1971) 124 CLR 421 Levitch v CCSR [2014] NSWCATAD 215 Megerditchian v Kurmond Homes Pty Ltd [2014] NSWCATAP 120 O'Grady v Northern Queensland Company Ltd (1990) 169 CLR 356 Optical Superstores Pty Ltd v CSR [2018] VCAT 169 PMT Partners v Australian National Parks and Wildlife Service (1995) 184 CLR 301 Roxborough v Rothmans of Pall Mall Australia Limited [2001] HCA 68 Winday International Pty Ltd v CCSR [2016] NSWCATAD 270 Texts Cited: Bowsted and Reynolds on Agency 21st Edition By P. Watts and F.M.B. Reynolds Thomson Reuters 2018 Category: Principal judgment Parties: Homefront Nursing Pty Ltd atf Cariad Trust (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: P Glissan (Applicant) C Burnett (Respondent)