Fyna Projects Pty Ltd v Chief Commissioner of State Revenue

[2018] NSWCA 331

NSW Court of Appeal

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Interrogate

Catchwords

1. Duties and Taxes
2. › Payroll tax
3. › Grouping of employers
4. › Joint and several liability of group members
5. › Whether amount for which group members jointly and severally liable is 'tax'
6. › Whether jointly and severally liable group members are 'taxpayers'
7. › Payroll Tax Act 2007 (NSW), s 81(1)
8. › Taxation Administration Act 1996 (NSW), ss 3, 46
1. Duties and Taxes
2. › Payroll tax
3. › Assessment
4. › Power of Chief Commissioner to issue notice of assessment
5. › Joint and several liability
6. › Whether notice of assessment may be issued to person jointly and severally liable
7. › Whether judicial determination prerequisite to assessment
8. › Taxation Administration Act 1996 (NSW), ss 8, 45(2A)
1. Duties and Taxes
2. › Payroll tax
3. › Assessment
4. › Conclusive evidence provision
5. › Whether notice of assessment conclusive evidence of liability outside objection or review proceedings
6. › Taxation Administration Act 1996 (NSW), s 119

Quick Take

Non-employer members of a payroll tax group who are jointly and severally liable under s 81(1) of the Payroll Tax Act 2007 (NSW) are 'taxpayers' for the purposes of the Taxation Administration Act 1996 (NSW), and the Chief Commissioner may issue notices of assessment and third party collection notices against them without first obtaining a judicial determination of their liability.