NSW Payroll Tax – E Group Security case – ‘UNSW Global’ principles for establishing the scope of the ’employment agency contract’ definition upheld in NSW Court of Appeal
On 6 July 2022, the Court of Appeal of the New South Wales Supreme Court made an important decision in Chief Commissioner of State Revenue v E Group Security Pty Ltd [2022] NSWCA 115. The security industry commonly uses contractors to provide services to its clients. In the series of E Group Security cases, the courts considered whether payments to service providers met…