Social Ventures Australia Limited v Chief Commissioner of State Revenue [2008] NSWADT 331

CITATION: Social Ventures Australia Limited v Chief Commissioner of State Revenue [2008] NSWADT 331

DIVISION: Revenue Division

APPLICANT Social Ventures Australia Limited PARTIES: RESPONDENT Chief Commissioner of State Revenue

FILE NUMBER: 086007

HEARING DATES: 22 October 2008

SUBMISSIONS CLOSED: 22 October 2008

DATE OF DECISION: 12 December 2008

BEFORE: Verick A - Judicial Member

CATCHWORDS: Charity - Exemptions from Payroll Tax

Pay-roll Tax Act 1971 Payroll Tax Act 2007 Taxation Administration Act 1996 Administrative Decisions Tribunal Act 1997 LEGISLATION CITED : State Revenue Legislation Amendment Act, 2008 Income Tax Assessment Act 1997 (Cth) Fringe Benefits Tax Assessment Act 1986 (Cth) A New Tax System (Goods and Services Tax) 1999 (Cth) Charitable Fundraising Act 1991 Local Government Act 1919 (NSW)

Federal Commissioner of Taxation v World Investments Limited (2006) ATC 4715 Incorporated Council of Law Reporting for England and Wales v Attorney-General [1972] Ch 73 Federal Commissioner of Taxation v Triton Foundation (2005) ATC 489 Tasmanian Electronic Commerce Centre Pty Limited v Federal Commissioner of Taxation (2005) ATC 4219 Ziliani v Sydney City Council (1985) 56 LGRA 58 Young Men's Christian Association v Sydney City Council (1954) 20 LGR (NSW) 35 Aid/Watch Incorporated v Commissioner of Taxation [2008] AATA 652 Presbyterian Church of New Zealand v Beneficiary Fund v CIR [1994] 3 NZLR 363 Re Whites Will Trusts [1951] 1 ALL ER 518 Commissioner of Taxation v Word Investment Limited [2007] FCAFC 171 Royal Australasian College of Surgeons v The Federal Commissioner of Taxation [1943] HCA 34 CASES CITED: Glebe Administration Board v Commissioner of Pay-Roll Tax (NSW) (1987) 10 NSWLR 352 Australian Council of Social Service Inc v Commissioner of Pay-Roll Tax (NSW) 85 ATC 4235 Roman Catholic Archbishop of Melbourne v Lawlor [1934] HCA 14 Commissioners for Special Purposes of the Income Tax v Pemsel [1981] AC 531 Central Bayside General Practice Association Inc v Commissioner of State Revenue (2006) 228 CLR 168 Incorporated Council of Law Reporting (Q) v Federal Commissioner of Taxation [1967-1971] 125 CLR 659 Re Belcher [1950] VLR 11Royal Australasian College of Surgeons v Federal Commissioner of Taxation (1943) 68 CLR 436 Cronulla Sutherland Leagues Club Ltd v Federal Commissioner of Taxation (1990) 23 FCR 82 Commissioner for Australian Capital Territory Revenue Collections v Council of Dominican Sisters of Australia (1991) 22 ATR 213 Australian Council for Overseas Aid v Federal Commissioner of Taxation 80 ATC 4575 Legal Aid Commission of Victoria v Commissioner of Pay-Roll Tax (Vic) 92 ATC 2053 McGarvie Smith Institute v Campbelltown Municipal Council (1965) 83 WN (Pt 1) (NSW) 191 Commissioner of Taxation of the Commonwealth of Australia v Word Investments Limited [2008] HCA 55