Below is a listing of appeals heard by the Supreme Court of South Australia in relation to payroll tax matters since May 1980.
|South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation  SASC 127|
Date of Decision: 31 August 2017
Orders: The appeal against the decision of the Minister for Finance to disallow the objection by the South Australian Employers’ Chamber of Commerce and Industry Incorporated (“Business SA”) to a decision made by the Commissioner of State Taxation was dismissed.
Decision: In dismissing Business SA’s appeal, the Honourable Justice Blue held:
Catchwords: PAYROLL TAX – Payroll Tax Act 2009 - exemption for charities – charitable purposes – other purposes beneficial to public – non-charitable purposes – economic and commercial purposes – work of a kind ordinarily performed
|Port Augusta Medical Centre Pty Ltd v Commissioner of State Taxation  SASC 31|
Date of Decision: 10 March 2011
Decision: Appeal dismissed - Appeal is a de novo hearing - Legal test under Section 18I(1) of the Pay-roll Tax Act 1971 (SA) involves the satisfaction of two broad tests before appellant can be severed from group - Both tests must be satisfied in relation to each business carried out by each member of the group - There is no satisfaction that the business carried on by the appellant is not substantially connected with the businesses carried on by the other four group members - Not necessary to consider the independence test.
Catchwords: PAYROLL TAX - Grouping - Discretion to de-group members of a payroll tax group – Section 18I(1) of the Pay-roll Tax Act 1971 (SA) - Carried on substantially independently of - Not substantially connected with.
|Commissioner of Stamps v Garrett F Hunter Pty Ltd, Meldrick House Pty Ltd and Geoffrey S Vercoe Pty Ltd  SASC 6304|
Date of Decision: 13 August 1997
Decision: Appeal allowed – The taxpayers constituted a group under section 18c(a) of the Pay-roll Tax Act 1971 - Section 18C(b) also operated to constitute the taxpayers as a group - Section 18I directs attention in particular to the ownership and control of the two businesses and to the nature of the businesses, which is taken to be a reference to the activities comprising the businesses. The interrelation of business activities, and participation by a person in a position of influence in one business, in the management and decision making of the other business were considered to be relevant matters - Neither practice company should be excluded from the group.
Catchwords: PAYROLL TAX - Pay-roll Tax Act 1971 - Arrangements affecting liability to tax - Grouping provisions - Group of companies and businesses - Common control - Exclusion from group - Whether supplying labour to company in group - Whether performing duties solely for or in connection with a business carried on by practice company - Whether substantially independent of and not substantially connected with other businesses - Exclusion.
|Hills Industries Ltd & Anor v Commissioner for State Taxation & Anor  SASC 67|
Date of Decision: 1 March 2002
Decision: The Commissioner erred, that the appeal should be allowed and that the assessment or assessments should be revoked.
Catchwords: PAYROLL TAX - Pay-roll Tax Act 1971 - Wages - Payment of money to a superannuation fund - Setting apart of money as a superannuation fund - Amounts credited by the trustee of a superannuation fund to the accounts of members of the fund.
|Roy Morgan Research Centre Pty Ltd v Commissioner of State Taxation  SASC 342|
Date of Decision: 2 November 2003
Decision: The interviewers were independent contractors and the payments to them were not wages.
Catchwords: PAYROLL TAX - Pay-roll Tax Act 1971 - Wages - Market research interviewers - Whether employees or independent contractors.
|The Commissioner of State Taxation v The Roy Morgan Research Centre Pty Ltd  SASC 228|
Date of Decision: 17 September 2004
Decision: Appeal allowed - Assessments of the Commissioner of State Taxation restored - Respondent had level of control of that of employer, agreement created by respondent could not designate the type of relationship - The interviewers were employees and therefore the payments made to them are wages.
Catchwords: PAYROLL TAX - Pay-roll Tax Act 1971 - Wages - Independent contractor versus employer/employee relationship.
|Peter F. Burns Pty Ltd v Commissioner of Stamps  SASC 4876|
Date of Decision: 13 May 1980
Decision: Appeal dismissed - The critical question in the case is whether the change in the basis of remuneration, which occurred on 1st February 1971, and the consequential changes in the appellant’s methods of operation also changed the status of the salesmen from that of 'employee' to 'independent contractor'.
Catchwords: PAYROLL TAX – Pay-roll Tax Act 1971 - Wages paid to an employee - Whether land salesmen were employees or independent contractors.
|Repromed P/L v Lucas & The Commissioner of State Taxation  SAC203|
Date of Decision: 30 June 2000
Decision: Appeal dismissed - Repromed cannot satisfy the requirement that the institution is not conducted for individual profit or gain, therefore not a public benevolent institution.
Catchwords: PAYROLL TAX - Pay-roll Tax Act 1971 - Employer is a provider of health services - Appeal from refusal of Treasurer to allow exemption - Whether employer is "public benevolent institution" - Whether employer provides health services "otherwise than for the purpose of profit or gain" - Whether exempt.