NSW Caselaw
CITATION: Paul Murphy Real Estate Pty Ltd and Anor v Chief Commissioner of State Revenue [2009] NSWADT 105
DIVISION: Revenue Division
APPLICANTS Paul Murphy Real Estate Pty Limited PARTIES: The Belmore Maitland Pty Limited
REPSONDENT Chief Commissioner of State Revenue
FILE NUMBER: 086026
HEARING DATES: 28 and 29 January 2009
SUBMISSIONS CLOSED: 27 February 2009
DATE OF DECISION: 13 May 2009
BEFORE: Verick A - Judicial Member
CATCHWORDS: Pay-roll tax – grouping of companies
Pay-roll Tax Act 1971 LEGISLATION CITED : Taxation Administration Act 1996 Trustee Act 1925
Permanent Trustee Nominees (Canberra) Limited v Chief Commissioner of Pay-roll Tax (NSW) 87 ATC 4230 Trevisan v Commissioner of Taxation 91 ATC 4416 CS & Co Legal Services Pty Limited v Commissioner of State Revenue (Vic) 96 ATC 4651 Re Kivelos Nominees Pty Limited and Commissioner of State Revenue (1997) 37 ATR 1025, 97 ATC 2135 The Muir Electrical Company Pty Limited v Commissioner of State Revenue (Victoria) 99 ATC 2083 CASES CITED: Fanfold Business Forms Pty Limited v Chief Commissioner of State Revenue [2004] NSWADT 210 Davis v Federal Commissioner of Taxation (2000) 44 ATR 140; 2000 ATC 4201 Baxter v Commissioner of Taxation (2002) 51 ATR 209 Commissioner of Stamp Duties (NSW) v Carlenka Pty Ltd (1995) 41 NSWLR 329; 95 ATC 4620; 31 ATR 281 Baird v BCE Holdings Pty Ltd (1996) 40 NSWLR 374 Stein v Sybmore Holdings [2006] NSWSC 1004
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