Drake Personnel Ltd v Chief Commissioner of State Revenue [1999] NSWSC 962

Reported Decision : [1999] 99 ATC 5018 [1999] 42 ATR 782

New South Wales Supreme Court CITATION : Drake Personnel Ltd v Chief Commissioner of State Revenue [1999] NSWSC 962 CURRENT JURISDICTION : Administrative Law FILE NUMBER(S) : 30073/97 HEARING DATE(S) : 13 September 1999 JUDGMENT DATE : 22 September 1999

Drake Personnel Limited (Plaintiff) PARTIES : Chief Commissioner of State Revenue (Defendant) JUDGMENT OF : Master Harrison

Mr S Gageler with Mr P Fraser (Plaintiff) COUNSEL : Dr H Sorensen (Defendant) Ms Fiona Crosbie of Firmstone Feil (Plaintiff) SOLICITORS : Ms Fiona Kerr Crown Solicitor's Office (Defendant) CATCHWORDS : Dismissal of summons; Summary judgment ; Appeal; Pay-roll tax Pay-roll Tax Act 1971 ACTS CITED : Pay-roll Tax Assessment Act 1971 (WA) Sales Tax Amendment Act (No 1) 1930 Air Services Australia v Zarb (unreported, Rolfe AJA, 26 August 1998) Dey v Victorian Railway Commissioners (1948-49) 78 CLR 62 General Steel Industries Inc v Commissioner for Railways (1964) 112 CLR 125 Webster & Anor v Lampard (1993) 177 CLR 598 Layala Enterprises Pty Limited (in Liq) v FC of T 98 ATC 4858 CASES CITED : Witney v Commissioners of Inland Revenue [1926] AC 37 Precision Pools Pty Ltd v Commissioner of Taxation & Anor; Qld Pool & Spa Construction Pty Ltd v Commissioner of Taxation & Anor (1992) 37 FCR 554 Chippendale Printing Co Pty Ltd v Commissioner of Taxation & Anor (1996) FCR 374 M R Hornibrook (Pty) Ltd v The Federal Commissioner of Taxation (1939) 62 CLR 272 Jax Tyres Pty Ltd v Commissioner of Taxation (1986) 5 NSWLR 329 Drake Personnel Limited & Ors v Commissioner of State Revenue (VIC) 98 ATC 4915. DECISION : See para 32