Layala Enterprises Pty Ltd (in liq) v The Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 749

FEDERAL COURT OF AUSTRALIA

INCOME TAX - Allowable deductions - Pay-roll tax - Whether deductible in year in which default assessment issues or in year in which wages paid. PAY-ROLL TAX (WA) - Time at which pay-roll tax becomes owing - Whether when default assessment issues or at end of month in which taxable wages paid. Income Tax Assessment Act 1936, s51(1) Pay-roll Tax Act 1971 (WA), ss3, 6, 7, 8, 12, 13, 17, 18, 23 New Zealand Flax Investments Ltd v Federal Commissioner of Taxation (1938) 61 CLR 179 Coles Myer Finance Ltd v Federal Commissioner of Taxation (1993) 176 CLR 640 Federal Commissioner of Taxation v James Flood Pty Ltd (1953) 88 CLR 492 RACV Insurance Pty Ltd v Commissioner of Taxation (1974) 74 ATC 4169 Commissioner of State Taxation (WA) v Pollock (1993) 12 ACSR 217 Refrigerated Express Lines Pty Ltd v Australian Meat and Live-Stock Corporation (1980) 29 ALR 33 Smith v The Queen (1994) 181 CLR 338 LAYALA ENTERPRISES PTY LTD (IN LIQUIDATION) v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA WG160-161 of 1996 SUNDBERG J MELBOURNE 12 AUGUST 1997

IN THE FEDERAL COURT OF AUSTRALIA ) ) WESTERN AUSTRALIAN ) ) WG160-161 of 1996 DISTRICT REGISTRY ) ) GENERAL DIVISION )

BETWEEN: LAYALA ENTERPRISES PTY LTD

(IN LIQUIDATION)

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: SUNDBERG J PLACE: MELBOURNE DATED: 12 AUGUST 1997

MINUTES OF ORDER

THE COURT ORDERS THAT: 1. The consolidated application be dismissed. 2. The applicant pay the respondent's taxed costs of the application. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.