Recent Cases

Chief Commissioner of State Revenue v E Group Security Pty Ltd (No 2) [2022] NSWCA 259 (13 December 2022) (Brereton JA at [1], Simpson AJA at [24], Griffiths AJA at [25])


Catchwords:


TAXES AND DUTIES – Payroll tax liability – Employment agents – Whether arrangements between related entities engaged “employment agency contract” provisions in the Payroll Tax Act 2007 (NSW) for the purposes of assessing payroll tax liability