Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd

• 1. Taxation
  2. › Payroll tax
  3. › Relevant contract
  4. › Exemptions
  5. › Services ancillary to supply of goods
  6. › Whether transfer of legal title required for 'supply' of goods
  7. › Whether installation services were 'ancillary' to supply of goods
  8. › Whether supply was 'under' the subcontract
  9. › Payroll Tax Act 2007 (NSW), ss 32(2)(a), 31
• 1. Taxation
  2. › Payroll tax
  3. › Relevant contract
  4. › Exemptions
  5. › Services ancillary to conveyance of goods
  6. › Whether installation services were ancillary to conveyance of goods by vehicle
  7. › Payroll Tax Act 2007 (NSW), s 32(2)(d)(i)
• 1. Taxation
  2. › Administration
  3. › Penalty tax and interest
  4. › Power of remission
  5. › Whether power to remit penalty tax under s 33 limited by mandatory reductions in ss 28 and 29
  6. › Taxation Administration Act 1996 (NSW), ss 25, 33
• 1. Statutory Interpretation
  2. › Meaning of 'supply'
  3. › Whether 'supply' requires transfer of legal title or whether transfer of right to possession suffices
  4. › Payroll Tax Act 2007 (NSW), s 31

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