2025/00444038
| Date | Party | Submission |
|---|---|---|
| 24/12/2025 | Appellant | Notice of Appeal (PDF, 264.6 KB) |
| 16/3/2026 | Appellant | Submissions (PDF, 438.5 KB) |
| 7/5/2026 | Respondent | Submissions (PDF, 306.4 KB) |
| 22/5/2026 | Appellant | Reply (PDF, 234.4 KB) |
TAX – each of the appellants conducts a commercial cleaning enterprise and entered into contracts with a range of clients to supply cleaning services (the Cleaning Contracts) – to perform the Cleaning Contracts, each of the appellants used subcontractors, or a combination of its own employees and subcontractors – by several assessments issued on 20 October 2022 and 10 July 2023, the respondent assessed the appellants to payroll tax in respect of payments made to subcontractors for the provision of cleaning services to their clients – the assessments were raised on the basis that the Cleaning Contracts were “employment agency contracts” within the meaning of s 37 of the Payroll Tax Act 2007 (NSW) and that amounts paid by the appellants to the subcontractors were therefore “taken to be wages” by reason of s 40(1)(a) – the assessments included penalty tax equal to 25% of unpaid amounts pursuant to ss 26 and 27(1)(a) of the Payroll Tax Act – following unsuccessful objections, each appellant commenced proceedings by way of review under s 97 of the Taxation Administration Act 1996 (NSW) challenging the determination that the Cleaning Contracts were “employment agency contracts” – the primary judge dismissed the proceedings, finding that the Cleaning Contracts were “employment agency contracts” – whether the primary judge erred in finding that the Cleaning Contracts were contracts under which the appellants procured the services of another person for the conduct of the business of the appellants’ clients, within the meaning of s 37 of the Payroll Tax Act.
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