NSW Caselaw
CITATION: Portaplant Australia Pty Ltd and anor v Chief Commissioner of State Revenue [2008] NSWADT 101 This decision has been amended. Please see the end of the decision for a list of the amendments.
DIVISION: Revenue Division
APPLICANTS Portaplant Australia Pty Ltd and Recycled Resources Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 076114
HEARING DATES: 25 March 2008
SUBMISSIONS CLOSED: 25 March 2008
DATE OF DECISION: 3 April 2008
BEFORE: Block J - ADCJ (Judicial Member)
CATCHWORDS: Payroll tax - grouping of corporations
MATTER FOR DECISION: Principal matter
Payroll Tax Act 1971 LEGISLATION CITED : Payroll Tax Act 2007 Taxation Administration Act 1996
Baxter v Chief Commissioner (1986) 7 NSWLR 122; 86 ATC 4816 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 CASES CITED: Commissioner of Payroll Tax v RS Elsegood (Sales) Pty Ltd (1983) 1 NSWLR 223 FCT v Roger Crook & Associates Pty Ltd (2005) 142 FCR 273 Re Bolton; Ex parte Beane (1987) 162 CLR 514 Re Minister for Immigration and Multicultural affairs; Ex parte Miah (2001) 206 CLR 57 at 95
APPLICANT J Oliver, solicitor REPRESENTATION: RESPONDENT I Young, barrister
ORDERS: The Applicants were during the relevant period as defined in these reasons correctly grouped and the decision of the Respondent to do so is affirmed.
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