Should I take my matter to the tribunal or the court?

• The choice is entirely yours. Generally taking a matter to the tribunal is not as financially risky.
• Taking a matter to court is more expensive, time consuming and formal than taking a matter to a tribunal.
• If you lose at the tribunal level you can still take the matter to court.
• If you choose to take the matter to a tribunal each party will bear their own costs. This means that you pay your legal fees and the commissioner of state revenue will pay their legal fees regardless of who wins the case.
• The tribunal has the power to reduce, increase or confirm the commissioner’s decision as to your payroll tax liability.
• You may have the option of taking the matter to court if you lose the case at the tribunal. The commissioner of state revenue will also have the same option if he or she is unhappy with the tribunal’s decision.

• If you decide to take the matter to court you will be required to follow strict court rules which include strict timelines and rules about what evidence you can use and how you can present it.
• The rules can be very complex and you will probably need the assistance of a lawyer to navigate the court process. You are however allowed to appear on behalf of yourself (self-represent).
• The court has the power to confirm, reduce, increase or vary the decision about your payroll tax liability.
• The court can also ‘set aside’ the decision and send it back to the commissioner of state revenue or tribunal if you appealed the tribunal’s decision. This means that the commissioner of state revenue or tribunal must make a new decision under the directions of the court.
• Parties can have costs awarded against them. This means that if you lose at court you may have to pay the commissioner’s legal costs.
• On the other hand if you win then the commissioner of state revenue may have to pay your legal costs.
• In this sense going to court can be more financially risky than going to the tribunal.
• You can use our Fixed Fee Quote service to call for tenders from experienced lawyers who may be able to assist you with your objection.