This trial involved Telgrove Pty Ltd, as taxpayer, seeking the review of the Commissioner of State Revenue’s decision to refuse the taxpayer’s application to be excluded from a payroll group. A material fact supporting a finding that the taxpayer carried on a business that was connected with and was not independent of the payroll tax group were large dividends owed amongst group companies and directors.
The Tribunal set aside the Commissioner’s decision to refuse the taxpayer’s application to be excluded from a payroll tax group.
The decision is on appeal.
Florence Chen appeared for the Commissioner of State Revenue, instructed by Clayton Utz.
The judgment is available here.