NSW Caselaw
CITATION: Pharm-A-Care Laboratories Pty Limited v Chief Commissioner of State Revenue [2010] NSWADT 54
DIVISION: Revenue Division
APPLICANT Pharm-A-Care Laboratories Pty Limited PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 086088
HEARING DATES: 1 February 2010
SUBMISSIONS CLOSED: 1 February 2010
DATE OF DECISION: 22 February 2010
BEFORE: Verick A - Judicial Member
CATCHWORDS: Duty assessment - Goodwill
Duties Act 1997 LEGISLATION CITED : Administrative Decisions Tribunal Act 1997 Taxation Administration Act 1996 Therapeutic Goods Act 1989 (Cth)
Collis v Federal Commissioner of Taxation of the Commonwealth of Australia (unreported 21 August 1996 – BC9603823) Granby Pty Ltd v Federal Commissioner of Taxation (1995) 129 ALR 503 Box v Federal Commissioner of Taxation (1952) 86 CLR 387 FCT v Murry (1998) 193 CLR 605 CASES CITED: Inland Revenue Commission v Wesleyan & General Assurance Society [1948] 1 ALL ER 555 Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 FCT v Hoffnung & Co Ltd (1928) 42 CLR 39 F J Bloeman Pty Ltd v FCT (1981) 11 ATR 914 FCT v Stokes (1997) 34 ATR 478
APPLICANT DD Knoll, counsel REPRESENTATION: RESPONDENT AH Rider, counsel
ORDERS: The reviewable decision is set aside and the matter remitted to the Respondent for reconsideration as directed.
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