Australia, July 3 -- New South Wales Land and Environment Court issued text of the following judgement on June 3:
1. Before the Tribunal is an application lodged by Nova Security Group Pty Ltd ("Nova") concerning its liability to payroll tax for the financial years ended 30 June 2019 to 30 June 2022 under the Payroll Tax Act 2007 (NSW) ("PTA"). Nova is a private security firm.
2. Nova disputes how the Chief Commissioner of State Revenue ("Chief Commissioner") has determined to characterise the security services Nova provides to its clients for payroll tax purposes. In the financial years ended 30 June 2019, 30 June 2020 and 30 June 2022 ("relevant years"), Nova provided security services at licensed venues such as pubs and clubs, and supp...