Banfirn Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 1058

Supreme Court New South Wales

Medium Neutral Citation: Banfirn Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 1058 Hearing dates: 12 August 2019 Date of orders: 28 August 2019 Decision date: 28 August 2019 Jurisdiction: Equity Before: Payne J Decision: (1) Summons dismissed. (2) Plaintiff to pay the costs of the defendant as agreed or assessed. 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 the provision and delivery of a "specific good" is distinct from the provision of labour and services Legislation Cited: Evidence Act 1995 (NSW), s 136 Payroll Tax Act 2007 (NSW), ss 37, 38, 39, 41, 81 Payroll Tax (Amendment) Act 1985 (NSW) Payroll Tax (Amendment) Act 1987 (NSW) Pay-roll Tax Act 1971 (NSW) State Revenue Legislation (Miscellaneous Amendments) Act 1998 (NSW) Supreme Court Act 1970 (NSW), s 19 Taxation Administration Act 1996 (NSW), ss 97, 100 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 Federal Commissioner of Taxation v Consolidated Media Holdings (2012) 250 CLR 503; [2012] HCA 55 Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127 Grain Growers Ltd v Chief Commissioner of State Revenue [2015] NSWSC 925 H R C 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 Securecorp (NSW) Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 744 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 Category: Principal judgment Parties: Banfirn Pty Ltd (ACN 491 473 572 48) (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: T Hale SC / C Palmer (Plaintiff) G Kennett SC / T Wong / A Gerard (Defendant)