Case note: E Group Security appeal
Source: Taxation In Australia Journal Article
Published Date: 1 Nov 2022
The security industry commonly uses contractors to provide services to its clients. In the series of E Group Security cases, the courts considered whether payments to service providers met the definition of an "employment agency contract", and therefore whether the taxpayer had a payroll tax liability. At first instance, Ward J focused on ss 38 to 40 of the Payroll Tax Act 2007 (NSW) which provided the statutory basis for employment agency contracts. Ward J focused on the UNSW Global test which looked at the "intended scope of the employment agency contract" to determine liability. On appeal, Bell CJ, Gleeson and Leeming JJA stated that there were "no compelling reasons to depart from the UNSW Global test". The court suggested legislative change would be required to address the Chief Commissioner's continued invitations to alter the meaning of the current legislation, as this would be applicable across all jurisdictions, not just in New South Wales.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Details
- Published By: Amanda Guruge CTA, Bruce Collins CTA
- Published On:1 Nov 2022
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page