Terick Pty Ltd v CSR (Review and Regulation) [2015] VCAT 1901
The Commissioner assessed the taxpayer as part of a group of four businesses. The taxpayer requested the Commissioner exercise his discretion under s 79 of the Payroll Tax Act 2007 (the Act) to exclude it from the group on the basis that its business was independent and not connected with the other businesses.
The taxpayer’s operations included road construction, repair, sealing, inspections and maintenance. The other three businesses were also related to road works.
On 13 August 2014 the Tribunal confirmed the Commissioner’s decision to refuse to de-group the taxpayer from the other businesses, concluding that the degree of control and dependence on the other businesses was sufficient to mean that the taxpayer did not come within the meaning of s79 of the Act.
