Layala Enterprises Pty Ltd (in liq) v The Commissioner of Taxation of the Commonwealth of Australia [1998] FCA 1075

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) – liability to taxation- 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 (Cth), ss 51(1), 160ZM, 199 Pay-roll Tax Assessment Act 1971 (WA), ss6, 7, 8 , 10(1), 17,18 Taxation Administration Act 1953 (Cth), s14ZZP Pay-roll Tax Act 1971 (WA), ss2, 3, 5, 6, 7 Commissioner of Taxation v Australian and New Zealand Savings Bank Limited (1994) 181 CLR 466, foll. Murdoch v Commissioner of Pay-Roll Tax (Vic) (1980) 143 CLR 629, cons. Commissioner of State Taxation v Pollock (1993) 11 WAR 64, cons. Australian Council of Social Services Inc v Commissioner of Pay-roll Tax (NSW) (1982) 13 ATR 290, cons. Deputy Commissioner of Taxation v Hankin (1959) 100 CLR 566, Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (1996) 72 FCR 175, appr. Tooth & Co Limited v Newcastle Developments Limited (1966) 116 CLR 167, appr. Australian Telecommunications Corporation Ltd v Commissioner for Land Tax (Qld) (1993) 23 ATR 282, appr. Nomad Industries of Australia Pty Ltd v Commissioner of Taxation [1983] 2 NSWLR 56, Cordoba Cellars Pty Ltd v Commissioner of Taxation (1986) 13 FCR 298, cons. George v Commissioner of Taxation (Cth) (1952) 86 CLR 183, cons. Commissioner of Taxation (Cth) v Dalco (1990) 168 CLR 614, cons. Warner Music Australia Pty Limited v Commissioner of Taxation (1996) 70 FCR 197, foll. Emu Bay Railway Co Ltd v Federal Commissioner of Taxation (1944) 71 CLR 596, foll. New Zealand Flax Investments Ltd v Federal Commissioner of Taxation (1938) 61 CLR 179, cons. Nilsen Development Laboratories Pty Ltd v Federal Commissioner of Taxation (1981) 144 CLR 616, cons. H Ford & Co Ltd v The Commissioners of Inland Revenue (1926) 12 TC 997, dist. Stockvis v Federal Commissioner of Taxation (1930) 1 ATD 9, dist. Herald & Weekly Times Ltd v Federal Commissioner of Taxation (1932) 48 CLR 115, dist. Federal Commissioner of Taxation v James Flood Pty Ltd (1953) 88 CLR 492, cons. Softwood Pulp and Paper Ltd v Federal Commissioner of Taxation (1976) 76 ATC 4439, dist. Commonwealth Aluminium Corporation Ltd v Federal Commissioner of Taxation (1977) 32 FLR 210, foll. Refrigerated Express Lines Pty Ltd v Australian Meat and Live-Stock Corporation (1980) 29 ALR 333, dist. Smith v The Queen (1994) 181 CLR 338 Silk Bros Pty Ltd v State Electricity Commission (Vic) (1943) 67 CLR 1, cons. LAYALA ENTERPRISES PTY LTD (IN LIQUIDATION) v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA WG 99 of 1997