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Case note: E Group Security appeal
Published on 01 Nov 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
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 the definition of an “employment agency contract”, and therefore whether the taxpayer had a payroll tax liability. At first instance, Ward J focused on ss 38 to 40 of the Payroll Tax Act 2007 (NSW) which provided the statutory basis for employment agency contracts. Ward J focused on the UNSW Global test which looked at the “intended scope of the employment agency contract” to determine liability. On appeal, Bell CJ, Gleeson and Leeming JJA stated that there were “no compelling reasons to depart from the UNSW Global test”. The court suggested legislative change would be required to address the Chief Commissioner’s continued invitations to alter the meaning of the current legislation, as this would be applicable across all jurisdictions, not just in New South Wales.
Author profiles
Amanda Guruge CTA
Amanda Guruge, CTA has over eight years’ experience in providing taxation advice to a variety of clients, including individuals and small businesses. Amanda has worked at an accounting firm followed by another boutique tax law firm where she continued to develop her taxation skills. Amanda joined Tax Controversy Partners Pty Limited after working with Bruce at her previous law firm. Amanda holds a Masters of Taxation (2024), Juris Doctor (2019) and undergraduate degrees in Commerce and Psychology (2016). Amanda holds a current practicing certificate in NSW. Amanda is also a Chartered Tax Advisor with the Tax Institute. Amanda’s key interest lies in superannuation. She developed a strong understanding of the complex superannuation rules, administration of SMSFs and providing advice on common issues/transactions to members of SMSFs through her previous experience. With her accounting background, Amanda has experience in preparing and understanding financial reports and tax returns, which assists in providing practical taxation advice. - Current at 15 December 2025Bruce Collins CTA
Bruce Collins is the founder and principal solicitor at Tax Controversy Partners Pty Limited, currently helping clients to resolve all types of tax issues with the ATO and SROs, and for tax agents dealing with the TPB. Before moving into private practice in 2017, Bruce worked for over 35 years in the Tax Office, a third of this time as a Senior Executive in what is now Compliance & Engagement Group, covering most ATO functions. Bruce led, coached and mentored many of the ATO’s senior technical and compliance leaders in his roles as a Senior Executive, in managing ethical requirements and helping other leaders and staff to develop their abilities to do so. Bruce was also involved in the project standing up the TPB, and in training its first tranche of civil investigators. Bruce has an Accounting Certificate (1989), a First-Class Honours Degree in Law (1995), a Graduate Diploma in Legal Practice (1996), a Masters of Taxation (2003) and a Masters of International Taxation (2006). Bruce is a Chartered Tax Advisor, a member of the Law Society of NSW and their Revenue Law Committee, is a member of the Australian Institute of Company Directors and is a member of the Law Council of Australia, its Tax Committee and is current Chair of their SME Committee. - Current at 04 March 2026
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