Bayton Cleaning Company Pty Ltd v Chief Commissioner of State Revenue; International Hotel Services Pty Ltd v Chief Commissioner of State Revenue

[2019] NSWSC 657

Supreme Court of NSW

Built by Barristers,
For Australian Law.

1. Taxes and Duties
2. › payroll tax
3. › employment agency contracts
4. › interpretation of s 37(1) of the Payroll Tax Act 2007 (NSW)
5. › meaning of “employment agency contract”
1. Taxes and Duties
2. › payroll tax
3. › employment agency contracts
4. › s 32(2)(c) of the Payroll Tax Act 2007 (NSW)
5. › whether the “two-person” exemption applies
1. Taxes and Duties
2. › payroll tax
3. › employment agency contracts
4. › interpretation of s 40(1)(a) of the Payroll Tax Act 2007 (NSW)
5. › amounts taken to be wages
1. Taxes and Duties
2. › payroll 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)