H R C Hotel Services Pty Ltd v Chief Commissioner of State Revenue

[2018] NSWSC 820

Supreme Court of NSW

Built by Barristers,
For Australian Law.

1. Taxes and Duties
2. › pay-roll tax
3. › employment agency contracts
4. › interpretation of s 37(1) of the Payroll Tax Act 2007 (NSW)
5. › meaning of “under which”
6. › meaning of “procures the services of another person”
7. › meaning of “for a client”
1. Taxes and Duties
2. › pay-roll tax
3. › employment agency contracts
4. › amounts taken to be wages
5. › interpretation of s 40(1)(a) of the Payroll Tax Act 2007 (NSW)
1. Taxes and Duties
2. › pay-roll tax
3. › penalty tax
4. › whether taxpayer took “reasonable care to comply with the taxation law” within the meaning of s 27(3)(a) of the Taxation Administration Act 1996 (NSW)