Royal Australasian Ornithologists Union -v- Chief Commissioner of State Revenue [2002] NSWADT 263

CITATION: Royal Australasian Ornithologists Union -v- Chief Commissioner of State Revenue [2002] NSWADT 263 DIVISION: Revenue Division APPLICANT PARTIES: Royal Australasian Ornithologists Union RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 026004 HEARING DATES: 11/06/2002 SUBMISSIONS CLOSED: 07/12/2002 DATE OF DECISION: 12/13/2002

BEFORE: Verick A - Judicial Member APPLICATION: Pay-roll tax - charitable society or institution MATTER FOR DECISION: Principal matter Pay-roll Tax Act 1971 LEGISLATION CITED : Taxation Administration Act 1996 Statute of Elizabeth 43, Ch4 (1601) Incorporated Council of Law reporting (QLD) v FC of T (1971) 125 CLR 659 AG New South Wales v Sawtell (1978) 2 NSWWLR 200 Mayor of Manchester v MacAdam (1896) 3 TC 492 Australian College of Surgeons v The Federal Commissioner of Taxation [1943] 68 CLR 436 Attorney General and Sawtell (1978) 2 NSWLR 200 Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 Ross v Costigan (1982) FLR 184; 41 ALR 319 CASES CITED: Chesterman v FC of T (1923) 37 CLR 317 Special Purposes of Income Tax v Pemsel (Pemsel's Case) [1891] A.C. 531 Incorporated Council of Law Reporting v FC of T (1971) 125 CLR 659 Stratton v Simpson (1970) 125 CLR 138 Royal Australasian College of Surgeons v FC of T(1943) 68 CLR 436 Thompson v. FC of T (1959) 102 CLR 315 Barclay v. Treasurer of Queensland (1996) 2 QdR 112 Property Security Industry Training Advisory Board v FC of T 1999 ATC 2076 APPLICANT REPRESENTATION: R Hamilton, barrister RESPONDENT P Gormly, barrister ORDERS: 1. That the Chief Commissioner erred in considering his view in relation to paragraph (j) of ss10 as a reviewable decision; 2. That the decision of the Chief Commissioner in relation to paragraph (k) of ss10 the subject of this review be affirmed.