E Group Security Pty Ltd v Chief Commissioner of State Revenue

[2021] NSWSC 1190

Supreme Court of NSW

Built by Barristers,
For Australian Law.

1. Taxes and Duties
2. › Payroll tax
3. › Liability
4. › Employment agents
5. › whether the workers are provided in and for the client’s business
1. Taxes and Duties
2. › Payroll tax
3. › Liability
4. › Employment agents
5. › whether arrangements between parent company and subsidiaries are employment agency contracts
6. › interpretation of s 37(1) of the Payroll Tax Act 2007 (NSW)
7. › meaning of “client”
8. › whether the services of workers “procured” by subsidiaries for parent company