The Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue [2001] HCA 49

HIGH COURT OF AUSTRALIA

GAUDRON, GUMMOW, KIRBY, HAYNE AND CALLINAN JJ

THE ROY MORGAN RESEARCH CENTRE PTY LTD APPELLANT

AND

COMMISSIONER OF STATE REVENUE (in his

capacity as Commissioner of Pay-roll Tax) RESPONDENT

The Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue

[2001] HCA 49

9 August 2001

M108/2000

ORDER

1. Appeal allowed with costs. 2. Order of the Supreme Court of Victoria Court of Appeal of 4 February 2000 set aside. 3. Remit the matter to the Court of Appeal for further hearing and determination. 4. The costs of the original appeal and of the further proceedings in the Court of Appeal to be determined by that Court.

On appeal from the Supreme Court of Victoria

Representation:

R R S Tracey QC with S J Cooper for the appellant (instructed by Tanya Cirkovic & Associates)

R L Berglund QC with P H Solomon for the respondent (instructed by Solicitor to the Commissioner of State Revenue)

Notice: This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.

CATCHWORDS

The Roy Morgan Research Centre Pty Ltd v

Commissioner of State Revenue

Courts and judges – Jurisdiction – Court of Appeal of Victoria – Application for leave to appeal from decision of Victorian Civil and Administrative Tribunal under s 148(1) of Victorian Civil and Administrative Tribunal Act 1998 (Vic) – Application refused by single judge of Trial Division of Supreme Court –Whether Court of Appeal has jurisdiction to hear appeal from refusal of application – Supreme Court Act 1986 (Vic), s 17(2) – Unless otherwise expressly provided an appeal lies to the Court of Appeal from any determination of the Trial Division constituted by a judge – Whether s 148(1) of Victorian Civil and Administrative Tribunal Act 1998 (Vic) expressly provides otherwise.