Commissioner of State Revenue v Artistic Pty Ltd

• 1. Taxation
  2. › Pay-roll tax
  3. › Grouping provisions
  4. › Exclusion from group
  5. › Whether businesses carried on substantially independently
  6. › Whether just and reasonable to exclude from group
  7. › Pay-roll Tax Assessment Act 1971 (WA), s 16D(9)
• 1. Administrative Law
  2. › Tribunals
  3. › State Administrative Tribunal (WA)
  4. › Case management and procedure
  5. › Production of documents
  6. › Whether failure to renew application for production fatal to complaint on appeal
  7. › State Administrative Tribunal Act 2004 (WA), ss 9, 43
• 1. Administrative Law
  2. › Natural justice
  3. › Opportunity to present case
  4. › Whether denial of natural justice where party failed to take up opportunity offered by Tribunal
• 1. Administrative Law
  2. › Judicial review
  3. › Irrelevant considerations
  4. › Whether matters considered under 'just and reasonable' discretion were irrelevant
  5. › Pay-roll Tax Assessment Act 1971 (WA), s 16D(9)

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