NSW Caselaw
Supreme Court New South Wales
Medium Neutral Citation: Aymsheen Pty Ltd v Chief Commissioner of State Revenue [2023] NSWSC 1237 Hearing dates: 5 October 2023 Date of orders: 5 October 2023 Decision date: 05 October 2023 Jurisdiction: Equity - Revenue List Before: Richmond J Decision: Plaintiff's motion dismissed. Catchwords: CIVIL PROCEDURE — separate determination of questions — where appropriate — constitutional validity of imposition of payroll tax Legislation Cited: Civil Procedure Act 2005 (NSW) Commonwealth Constitution Payroll Tax Act 2007 (NSW) Uniform Civil Procedure Rules 2005 (NSW) Cases Cited: Ainsworth v Criminal Justice Commission (1992) 175 CLR 564; [1992] HCA 10 Ha v New South Wales (1997) 189 CLR 465 at 490; [1997] HCA 34 Lambert v Weichelt (1954) 28 ALJ 282 Mineralogy Pty Ltd v Western Australia (2021) 274 CLR 219; [2021] HCA 30 Southwell v Bennett [2010] NSWSC 1372 Western Australia v Chamberlain Industries Pty Ltd (1970) 121 CLR 1; [1970] HCA 5 Category: Procedural rulings Parties: Aymsheen Pty Ltd (Plaintiff) Chief Commissioner of State Revenue (Defendant) Representation: Counsel: R Seiden SC and W R Johnson (Plaintiff) Z Heger (Defendant)
Solicitors: Johnson Winter Slattery (Plaintiff) Crown Solicitors Office (Defendant) File Number(s): 2023/116760 Publication restriction: Nil
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