NSW Caselaw
CITATION: Roden Security Services Pty Limited v Chief Commissioner of State Revenue [2009] NSWADT 112
DIVISION: Revenue Division
APPLICANT Roden Security Services Pty Limited PARTIES: RESPONDENT Chief Commissioner of State Revenue
FILE NUMBER: 086079
HEARING DATES: 2 March 2009
SUBMISSIONS CLOSED: 15 May 2009
DATE OF DECISION: 21 May 2009
BEFORE: Block J - Judicial Member
CATCHWORDS: Interpretation of discretion where decision-maker is required to be satisfied
LEGISLATION CITED : Pay-roll Tax Act 1971 Pay-roll Tax Act 2007
B& L Linings Pty Limited and L & B Linings Pty Limited [2005] NSWADT 189 B & L Linings and Another v Chief Commissioner of State Revenue (RD) [2006] NSWADTAP 2 Coal and Allied v AIRC [2000] HCA 47; 203 CLR 194; 74 ALJR 1348; 99 IR 309; 174 ALR 585 (31 August 2000) Kolotex Hosiery v FCT 132 CLR CASES CITED: Avon Downs Pty Ltd v Federal Chief Commissioner of Taxation [1949] HCA 26; (1949) 78 CLR 353 Affinity Health Ltd v Chief Chief Commissioner of State Revenue [ 2005] NSWSC 663 Federal Chief Commissioner of Taxation v Brian Hatch Timber Co (Sales) Pty Ltd [1972] HCA 73; (1972) 128 CLR 28 JAW&S Property Management Nominees Pty Ltd v Chief Commissioner of Stamp Duties [1989] 1 Qd R 530; (1988) 20 ATR 61; 88 ATC 4966 Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue [2005] NSWSC 788
APPLICANT G Ferizis, agent REPRESENTATION: RESPONDENT I Latham, barrister
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