Integrated Construction Equipment Pty Ltd v Chief Commissioner of State Revenue

[2019] NSWCATAD 131

Civil and Administrative Tribunal

New South Wales

Medium Neutral Citation:	Integrated Construction Equipment Pty Limited v Chief Commissioner of State Revenue [2019] NSWCATAD 131
Hearing dates:	13 May 2019
Date of orders:	05 July 2019
Decision date:	05 July 2019
Jurisdiction:	Administrative and Equal Opportunity Division
Before:	AR Boxall, Senior Member
Decision:	The decision under review is affirmed.
Catchwords:	Payroll tax – joint and several liability – grouping – single director company – exercise of voting power at directors’ meetings – body corporate
Legislation Cited:	Administrative Decisions Review Act 1997, ss 58, 63 Corporations Act 2001 (Cwth), s119 Payroll Tax Act 2007 ss 6, 7, 8, 9, 68, 69, 72, 74, 81 Taxation Administration Act 1996 ss 4, 45, 71, 72, 96, 100
Cases Cited:	Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (2009) 239 CLR 27 B&L Linings Pty Ltd v Chief Commissioner of State Revenue (2008) 74 NSWLR 481 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 387 East v Bennett Brothers [1911] 1 Ch D 163 In the matter of Climbform Australia Pty Limited [2016] NSWSC 1977 Re Hastings Deering (1985) 9 ACLR 755 Sharpe v Dawes [1876] 2 QBD 26
Texts Cited:	Shorter Oxford English Dictionary, 3rd Edition
Category:	Principal judgment
Parties:	Integrated Construction Equipment Pty Limited (Applicant) Chief Commissioner of State Revenue (Respondent)
Representation:	A Fenwick, Director, acting as agent (Applicant) S Richardson (Respondent)   Solicitors: Crown Solicitor (Respondent)
File Number(s):	2019/00015810
Publication restriction:	None

*

reasons for decision

Introduction

1. In this application the Applicant seeks the review of a decision made by the Respondent on 12 July 2018 in which he issued to the Applicant Payroll Tax Assessment Notices for the financial years 2014 and 2015. The assessments are individually referred to as, respectively, the 2014 Assessment and the 2015 Assessment, and collectively as the Assessments.

2. In these reasons:

1. References to the Section 58 Documents are to the bundle of documents filed by the Respondent with the Tribunal on 27 February 2019 pursuant to section 58 of the Administrative Decisions Review Act 1997 (ADRA); and

2. References to particular pages of the Section 58 Documents are to the corresponding numbered pages in that bundle.

3. The 2014 Assessment[1] assessed the Applicant with the following taxation (or taxation related) liabilities in relation to the financial year 1 July 2013 to 30 June 2014:

   1. Section 58 Documents, pp78-80

Description of liability	$
Payroll tax	68,391.74
Interest as at 12 July 2018	5,661.63
Penalty tax	13,678.35
Interest on penalty tax	0.00
Total	87,731.72

4. The 2015 Assessment[2] assessed the Applicant with the following taxation (or taxation related) liabilities in relation to the financial year 1 July 2014 to 30 June 2015:

   2. Section 58 Documents, pp81-84

Description of liability	$
Payroll tax	40,657.37
Interest as at 12 July 2018	2,318.24
Penalty tax	8,131.47
Interest on penalty tax	0.00
Total	51,107.08

5. The Assessments were based, in whole or in part, on:

1. a determination by the Respondent that the Applicant was under section…