Smeaton Grange Holdings Pty Ltd v Chief Commissioner of State Revenue

[2016] NSWSC 1594

Supreme Court of NSW

Built by Barristers,
For Australian Law.

1. Tax
2. › payroll tax
3. › businesses grouped for payroll tax purposes
1. by operation of subs 106I(6) of the Taxation Administration Act 1996 and s 72(6)
1. of the Payroll Tax Act 2007
2. › person with controlling interest in grouped
1. businesses who could benefit from discretionary trusts as a result of the