Australia, Feb. 9 -- New South Wales Land and Environment Court issued text of the following judgement on Jan. 17:
1. These proceedings arise out of a dispute between XL Retail Services Pty Ltd ("Applicant") and the Chief Commissioner of State Revenue ("Respondent") over certain assessments of payroll tax, interest and penalty tax.
Background
2. The Applicant provides services to various supermarkets and other retail businesses. The services include commercial cleaning and trolley collection services. It uses subcontractors to provide these services.
3. The Applicant is certified by the International Organisation for Standardisation as a "Certified Safety & Environmental Systems Company."
4. The Applicant's major clients accounted for ...