Chief Commissioner of State Revenue v E Group Security Pty Ltd

• 1. Taxes and Duties
  2. › Payroll tax
  3. › Employment agents
  4. › Employment agency contract
  5. › Interpretation of s 37(1) of Payroll Tax Act 2007 (NSW)
  6. › Whether 'procures the services of another person for a client' requires services to be provided 'in and for the conduct of the business' of the client
  7. › Whether established first instance construction should be departed from
  8. › Payroll Tax Act 2007 (NSW), s 37(1)
• 1. Statutes
  2. › Construction
  3. › Subsequent legislative amendments as endorsement of judicial construction
  4. › Whether numerous amendments to Act without altering judicially construed provision sustain inference of legislative endorsement
  5. › Significance of amendments materially altering operation of defined term
  6. › Payroll Tax Act 2007 (NSW), ss 36A, 37, 40, 66B, Sch 2 cl 13B
• 1. Statutes
  2. › Construction
  3. › Legislative history
  4. › Significance of omission of proviso from earlier repealed legislation
  5. › Whether inference can be drawn from absence of proviso in later enactment when earlier legislation repealed a decade before
• 1. Statutes
  2. › Construction
  3. › Harmonised legislation across jurisdictions
  4. › Whether court should depart from established construction of harmonised provisions
  5. › Whether change better effected by legislation with transitional provisions

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