Northern NSW Football Ltd v Chief Commissioner of State Revenue [2011] NSWCA 51

Court of Appeal Supreme Court New South Wales Medium Neutral Citation: Northern NSW Football Ltd v Chief Commissioner of State Revenue [2011] NSWCA 51 Hearing dates: 2 February 2011 Decision date: 15 March 2011 Before: Allsop P at 1; Handley AJA at 2; Gzell J at 3 Decision: (1) Appeal dismissed with costs. (2) Proceedings remitted to the Tribunal to determine whether the appellant satisfies the requirements of s 259(1)(c) and s 267(2) of the Duties Act 1997. [Note: The Uniform Civil Procedure Rules 2005 provide (Rule 36.11) that unless the Court otherwise orders, a judgment or order is taken to be entered when it is recorded in the Court's computerised court record system. Setting aside and variation of judgments or orders is dealt with by Rules 36.15, 36.16, 36.17 and 36.18. Parties should in particular note the time limit of fourteen days in Rule 36.16.] Catchwords: TAXATION - payroll tax - exemption - non-profit organisation - whether dominant charitable purpose - promotion of soccer - not charitable purpose CHARITY - promotion of sport - not charitable Legislation Cited: Payroll Tax Act 2007 Administrative Decisions Tribunal Act 1997 Cases Cited: Commissioner of Taxation v Word Investments Ltd [2008] HCA 55; (2008) 236 CLR 204 Incorporated Council of Law Reporting (Qld) v Federal Commissioner of Taxation [1971] HCA 44; (1967-1971) 125 CLR 659 Commissioners for special purposes of Income Tax v Pemsel [1891] AC 531 In Re Nottage [1895] 2 Ch 649 The Royal National Agricultural and Industrial Association v Chester (1974) 48 ALJR 304 Re Laidlaw Foundation (1984) 13 DLR (4th) 491 AYSA Amateur Youth Soccer Association v Canada (2007) 287 DLR (4th) 4 Australian Council of Social Service Inc v Commissioner of Pay-roll Tax (NSW) (1985) 1 NSWLR 567 Perpetual Trustee Co Ltd v Federal Commissioner of Taxation [1931] HCA 20; (1931) 45 CLR 224 Federal Commissioner of Taxation v Launceston Legacy 87 ATC 4,635 Category: Principal judgment Parties: Northern NSW Football Ltd (Appellant) Chief Commissioner of State Revenue (Respondent) Representation: Counsel I Mescher/ N Kirby (Appellant) G Lindsay SC/ L Byrne (Respondent) Solicitors Lander & Rogers (Appellant) Crown Solicitor (Respondent) File Number(s): CA 2010/132630 Decision under appeal Citation: Northern NSW Football Ltd v Chief Commissioner of State Revenue [2010] NSWADTAP 28 Date of Decision: 2010-04-29 00:00:00 Before: Needham J SC - Deputy President; Verick A - Judicial Member; Bennett C - Non-Judicial Member File Number(s): ADT 099033