Mastronardo v Chief Commissioner of State Revenue [2019] NSWCATAD 256

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Mastronardo v Chief Commissioner of State Revenue [2019] NSWCATAD 256 Hearing dates: 8 November 2019 Date of orders: 12 December 2019 Decision date: 12 December 2019 Jurisdiction: Administrative and Equal Opportunity Division Before: R L Hamilton SC, Senior Member Decision: (1) The respondent's decision is affirmed. (2) If the respondent wishes to seek costs he is to file and serve written submissions within 14 days after the publication of these reasons. The submissions are to also address the question of whether the costs issue is suitable to be determined "on the papers" without the need for a hearing. (3) The applicant is to file and serve any submissions in reply within 14 days after service of the respondent's submissions. Catchwords: TAXES AND DUTIES- -payroll tax-grouping of individual and corporation-meaning of "business"-exclusion from group or "degrouping"-onus of proof Legislation Cited: Administrative Decisions Review Act 1997 Interpretation Act 1987 Payroll Tax Act 2007 Taxation Administration Act 1996 Cases Cited: Lombard Farms Pty Ltd v Chief Commissioner of State Revenue [2013] NSWADTAP 42 Texts Cited: None cited Category: Principal judgment Parties: Antonio Mastronardo (Applicant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel: A Byrne (Respondent)

Solicitors: JT Law Pty Ltd (Applicant) Crown Solicitor (Respondent) File Number(s): 2019/0043646 Publication restriction: Nil