› review of assessments pursuant to s 97(4) of the Taxation Administration Act 1996 (NSW)
Taxes and Duties
› payroll tax
› employment agency contracts
› interpretation of s 37(1) of the Payroll Tax Act 2007 (NSW)
› meaning of “employment agency contract”
› whether it is only the “employment agent” closest in the chain of contractual arrangements leading up to the procurement of the services of another person or persons (the service providers) for an end user (the client) on whom liability for payroll tax arises
Case Details
Citation[2019] NSWSC 744
CourtNSWSC
JurisdictionNew South Wales
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