Grain Growers Limited v Chief Commissioner of State Revenue

[2015] NSWSC 925

Supreme Court of NSW

Built by Barristers,
For Australian Law.

1. Charities
2. › charitable purposes
3. › other purposes beneficial to public
4. › where company provided services to the agricultural industry
5. › where company’s purpose includes promotion of the interests of Australian grain growers
6. › whether company has as its sole or dominant purpose a charitable purpose.
1. Taxation
2. › payroll tax
3. › exemptions
4. › where taxpayer a non-profit organisation
5. › whether taxpayer exempt from payroll tax on wages paid to its employees under s 48 of the Payroll Tax Act 2007 (NSW).
1. Taxation
2. › payroll tax
3. › exemptions
4. › where taxpayer was involved in the promotion of the agriculture industry
5. › where taxpayer acquired two companies engaged in commercial purposes related to the agriculture industry
6. › whether employees of taxpayer in relation to those businesses are mixed roles engage in work ‘of a kind ordinarily performed’ for a charitable purpose under s 48(2) of the Payroll Tax Act 2007 (NSW).