Australia, May 29 -- New South Wales Land and Environment Court issued text of the following judgement April 29:
1. These proceedings arise out of a dispute between The Association Specialists Pty Ltd ("Applicant") and the Chief Commissioner of State Revenue ("Respondent") over assessments of penalty tax. The penalty tax was assessed as a result of payroll tax not being paid on time.
2. The Applicant claims that the penalty tax should not be payable.
3. The Respondent, however, says that the Applicant did not take reasonable care. The Respondent also says the circumstances of late payment were not outside the control of the Applicant. For these reasons, the Respondent submits that penalty tax is assessable and maintains that penalty tax ...