Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue

• 1. Taxes and Duties
  2. › Payroll tax
  3. › Taxable wages
  4. › Relevant contracts
  5. › Deeming provisions
  6. › Whether medical practitioners supplied services to operator of medical centres
  7. › Whether payments of 70% of Medicare benefits were 'for or in relation to the performance of work relating to a relevant contract'
  8. › Payroll Tax Act 2007 (NSW), ss 32(1)(b), 33, 34, 35(1)
• 1. Appeal
  2. › Appeal on question of law
  3. › Appeal from NCAT Appeal Panel to Court of Appeal
  4. › Whether findings of fact give rise to questions of law
  5. › Distinction between questions of fact and questions of law
  6. › Civil and Administrative Tribunal Act 2013 (NSW), ss 80(2)(b), 83
• 1. Practice and Procedure
  2. › Leave to appeal
  3. › Requirement to identify question of law
  4. › Insufficiency of rolled-up allegations of error
  5. › Civil and Administrative Tribunal Act 2013 (NSW), s 83

Quick Take