NSW Caselaw
Appeal Panel - Internal
CITATION: Paul Murphy Pty Ltd v Chief Commissioner of State Revenue [2009] NSWADTAP 71
APPELLANT Paul Murphy Real Estate Pty Ltd PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 099029
HEARING DATES: 30 September 2009
SUBMISSIONS CLOSED: 30 September 2009
DATE OF DECISION: 4 December 2009
BEFORE: Callaghan P, SC, Deputy President; Hole M - Judicial Member; Bennett C - Non-Judicial Member
CATCHWORDS: Review application – appeal – issue not prosecuted below
DECISION UNDER APPEAL: Paul Murphy Pty Ltd & Anor v Chief Commissioner of State Revenue [2009] NSWADT 105
FILE NUMBER UNDER APPEAL: 086026
DATE OF DECISION UNDER APPEAL: 05/13/2009
LEGISLATION CITED : Pay-roll Tax Act 1971
AON Risk Services Australia Ltd v Australian National University [2009] HCA 27 Chief Commission of State Revenue v Sacco [2008] NSWADTAP 61 Comcare v Fiedler (2001) 115 FCR 328 Drake v Minister for Immigration & Ethnic Affairs (1979) 46 FLR 409 CASES CITED: Kuswardana v Minister for Immigration and Ethnic Affairs (1981) 54 FLR 334 Peacock v Repatriation Commission (2007) 161 FCR 256 Perpetual Trustee Company (Canberra) Ltd v Commissioner for ACT Revenue (1994) 50 FLR 465 Repatration Commission v Warren (2008) 167 FCR 511 Shi v Migration Agents Registration Authority (2008) 235 CLR 286
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