› interpretation of Payroll Tax Act 2007 (NSW), s 37(1)
› meaning of “client”
› whether workers provided in and for the client’s business
› whether quadripartite arrangements between attendant care worker, recipient of care, funder of care and provider of care workers are employment agency contracts
› meaning of staff “employed in connection with” public hospitals or local health districts
› meaning of work “in connection with the conduct” of public hospitals or health districts
› whether exclusively engaged in relevant work
Taxes and Duties
› payroll tax
› liability
› employment agents
› exemptions
› interpretation of Payroll Tax Act 2007 (NSW), s 40(2)
› whether client declaration requirement essential to exemption availability
› failure to obtain client declarations
Taxes and Duties
› payroll tax
› wages
› payments under relevant contracts
› interpretation of Payroll Tax Act 2007 (NSW), s 32(2)(b)(iii)
› meaning of “90 days”
› whether a “day” in a financial year is constituted by 8 hours of work however dispersed throughout the year or a 24 hour period during which any amount of work is performed
Case Details
Citation[2021] NSWSC 1317
CourtNSWSC
JurisdictionNew South Wales
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