NSW Caselaw
CITATION: Northern NSW Football Limited v Chief Commissioner of State Revenue [2009] NSWADT 113
DIVISION: Revenue Division
APPLICANT Northern NSW Football Limited PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 086081
HEARING DATES: 11 March 2009
SUBMISSIONS CLOSED: 11 March 2009
DATE OF DECISION: 20 May 2009
BEFORE: Hole M - Judicial Member
Payroll Tax Act 1971 Duties Act 1997 LEGISLATION CITED : Payroll Tax Act 2007 Charitable Uses Act 1601(Imp). Administrative Decisions Tribunal Act 1997
Pro-Campo Ltd v Commissioner of Land Tax 81 ATX 4270Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531 Metropolitan Fire Brigades Board v Federal Commissioner of Taxation (1990) 27 FCR 279 FCT v Launceston Legacy (1987) 15 FCR 527 re MacDuff [1896] 2Ch 451 In re Nottage [1885] 2Ch 649 CASES CITED: Strathalbyn Show Jumping Club Inc v Mayes (2001) 79 SASR 54 Royal National Agricultural and Industrial Association v Chester (1974) 3 ALR 486 Re Laidlaw Foundation (1984) 13 DLR(4th) 491 Yachting Australia Inv v Chief Commissioner of State Revenue [2005] NSWADT 208 The Incorporated Council of Law Reporting of the State of Queensland v The Commissioner of Taxation of the Commonwealth of Australia (1971) 125 CLR 659 Royal National Agricultural and Industrial Association v Chester (1974) 3 ALR 486Lloyd v FCT 93 CLR 645 Australian Council of Social Services Inc v Commissioner of Pay-roll Tax (NSW) 85 ATC 4235
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