Winlina Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 1080

Supreme Court New South Wales

Medium Neutral Citation: Winlina Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 1080 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) Plaintiffs 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 – grouping of employers – interpretation of Part 5 of the Payroll Tax Act 2007 (NSW) – whether the taxpayer is a member of a group and jointly and severally liable – whether the taxpayer carried on business in NSW – whether there is a geographical limitation on the application of the grouping provisions Legislation Cited: Australia Act 1986 (Cth), s 2 Constitution Act 1902 (NSW), s 5 Corporations Act 2001 (Cth), ss 21, 142, 146, Sch 3 Evidence Act 1995 (NSW), s 136 Interpretation Act 1987 (NSW), ss 5, 12, 31 Payroll Tax Act 2007 (NSW), ss 3, 6, 7, 10, 11, 67, 68, 72, 74, 79, 81 Supreme Court Act 1970 (NSW), s 19 Taxation Administration Act 1996 (NSW), ss 3, 8, 45, 97, 100 Cases Cited: Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27; [2009] HCA 41 Balajan v Nikitin (1994) 35 NSWLR 51 Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184 Federal Commissioner of Taxation v Consolidated Media Holdings (2012) 250 CLR 503; [2012] HCA 55 Gebo Investments (Labuan) Ltd v Signatory Investments Pty Ltd [2005] NSWSC 544 Grain Growers Ltd v Chief Commissioner of State Revenue [2015] NSWSC 925 Hyde v Sullivan (1955) 56 SR (NSW) 113 Kay's Leasing Corporation Pty Ltd v Fletcher (1964) 116 CLR 124; [1964] HCA 79 Mobil Oil Australia Pty Ltd v State of Victoria (2002) 211 CLR 1; [2002] HCA 27 Hope v Bathurst City Council (1980) 144 CLR 1; [1980] HCA 16 Pearce v Florenca (1976) 135 CLR 507; [1976] HCA 26 State Authorities Superannuation Board v Commissioner of State Taxation (WA) (1996) 189 CLR 253; [1996] HCA 32 Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue (2011) 245 CLR 446; [2011] HCA 41 Tobacco Leaf Marketing Board v Corte [1983] 3 NSWLR 10 Union Steamship Co of Australia Pty Ltd v King (1988) 166 CLR 1; [1988] HCA 55 Valve Corporation v Australian Competition and Consumer Commission (2017) 258 FCR 190; [2017] FCAFC 224 Welker v Hewett (1969) 120 CLR 503 at 512; [1969] HCA 53 Texts Cited: A Twomey, The Constitution of New South Wales (2004, Federation Press) Category: Principal judgment Parties: Winlina Pty Ltd (ACN 132 925 565) (First Plaintiff) Steven Andrew Soong (Second Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: T Hale SC / C Palmer (Plaintiffs) G Kennett SC / T Wong / A Gerard (Defendant)