Chief Commissioner of State Revenue v Integrated Trolley Management Pty Ltd

The Chief Commissioner of State Revenue appealed to the Court of Appeal of New South Wales against a decision of the Equity Division concerning Integrated Trolley Management Pty Ltd's liability for payroll tax. The dispute centred on whether a contract between Integrated Trolley Management and a client constituted an "employment agency contract" for the purposes of the *Payroll Tax Act 2007* (NSW).

The primary legal issue before the Court of Appeal was to determine whether Integrated Trolley Management, in procuring trolley collection and cleaning services for its client, was operating under an employment agency contract. This required the court to consider whether the service providers engaged by Integrated Trolley Management were working "in and for" the business of the client of Integrated Trolley Management, as defined by the Act. The court also considered the onus of proof on the taxpayer in such disputes and the relevant indicia for identifying an employment agency contract.

The Court of Appeal reasoned that the contract between Integrated Trolley Management and its client was not an employment agency contract. It applied established legal principles and indicia, drawing on previous case law, to assess the nature of the relationship. The court found that the service providers were not working in and for the client's business in the manner contemplated by the legislation. Consequently, the appeal was allowed, the previous orders of the Equity Division were set aside, and the proceedings were dismissed with costs.