Commissioner of State Revenue v The Optical Superstore P/L [2019] VSCA 197

TAXATION AND REVENUE, WORDS AND PHRASES
Victorian Court of Appeal
Judge(s): 
McLeish, T Forrest and Emerton JJA
Parties: 

Commissioner of State Revenue v The Optical Superstore P/L as trustee for OS Management S Trust; Douglas, Margaret as trustee for the Douglas Family Trust; The Optical Superstore P/L as trustee for Name & Patient Q Trust; The Optical Superstore P/L as trustee for OS Name & Client Trust; The Optical Superstore P/L as trustee for the Optical Products Trust; Celestial Inheritance P/L; Douglas, Margaret as trustee for the Celestial Inheritance Family Trust; Celestial Inheritance P/L as trustee for the Celestial Inheritance Investment Trust; Optom Admin P/L as trustee for Business Admin Trust and Melrose, Ian Noel as trustee for IO Business Unit Trust

Judgment Date: 
12 September 2019
Catchwords: 

TAXATION AND REVENUE - Payroll tax - Contractor provisions - Optometrists directed consultation fees due from services to public be paid to store owner to be held on trust for optometrist - Optometrists required to be paid reimbursement amount from trust calculated by reference to hours worked - Balance of consultation fees payable to trustee as occupancy fee for use of premises - Whether amounts reimbursed to optometrists were 'amounts paid or payable ... for or in relation to the performance of work' - Payroll Tax Act 2007 s 35(1), Pay-roll Tax Act 1971 s 3C(2)(c) - Whether Tribunal finding foreclosed judge from considering whether amounts 'paid or payable' - Whether judge erred in construing meaning of 'paid or payable' - Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue (NT) (2009) 239 CLR 27, Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503, applied - Whether distributions to beneficiary under express trust comprised funds already owned by beneficiary - Carter Holt Harvey Woodproducts Australia Pty Ltd v The Commonwealth (2019) 93 ALJR 807, applied - Whether judge incorrectly distinguished Murdoch v The Commissioner of Pay-Roll Tax (1980) 143 CLR 629, Newcastle Club Ltd v Commissioner of Taxation (1994) 53 FCR 1, Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127.

WORDS AND PHRASES - 'paid' - 'payable'.

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