Thomas and Naaz appeal dismissed: NSW Chief Commissioner succeeds in payroll tax case

This decision is significant for taxpayers operating common medical practice structures and similar administration services businesses, as detailed by Keith Swan.

The Appeal Panel of the Civil and Administrative Tribunal handed down its decision in Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2022] NSWCATAP 220 (Thomas and Naaz) on 6 July 2022, finding in favour of the New South Wales (NSW) Chief Commissioner of State Revenue. Thomas and Naaz is the first case where the Victorian Court of Appeal’s decision in Commissioner of State Revenue v The Optical Superstore Pty Ltd [2019] VSCA 197 (Optical Superstore) has been applied to a medi...

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Authors: Keith Swan

Published Date: 08 July 2022