Fleet Repairs & Maintenance Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 48

Civil and Administrative Tribunal New South Wales Medium Neutral Citation: Fleet Repairs & Maintenance Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 48 Hearing dates: 21 November 2019 Date of orders: 10 February 2020 Decision date: 10 February 2020 Jurisdiction: Administrative and Equal Opportunity Division Before: A R Boxall, Senior Member Decision: (1) The Assessments are affirmed. (2) The Respondent's application for costs is dismissed. Catchwords: PAYROLL TAX – relevant contract – exemptions to relevant contracts – tax default - penalty tax – market rate interest – premium rate interest - costs – exceptional circumstances Legislation Cited: Administrative Decisions Review Act 1997, ss 58, 63 Civil and Administrative Tribunal Act 2013 No 2, ss 36, 60 Taxation Administration Act 1996, ss 3, 4, 21, 22, 25, 26, 27, 33, 96, 99, 100 Payroll Tax Act 2007, ss 6. 7. 13, 32, 33, 34, 35 Cases Cited: B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 Chief Commissioner of State Revenue v Incise Technologies Pty Ltd & Anor [2004] NSWADTAP 19 Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue [2013] NSWCA 470 Trust Co of Australia v Chief Commissioner of State Revenue [2002] NSWADT 21 Texts Cited: Revenue Ruling PTA 020 Category: Principal judgment Parties: Applicant: Fleet Repairs & Maintenance Pty Ltd Respondent: Chief Commissioner of State Revenue Representation: Counsel: C W Robinson (Applicant) J Mitchell (Respondent)