Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd

• 1. Taxation
  2. › Payroll tax
  3. › Grouping of employers
  4. › Discretionary trusts
  5. › Deeming provisions
  6. › Whether person who may benefit from discretionary trust deemed to have controlling interest in business conducted by trustee
  7. › Whether subsequent disclaimer by discretionary object can retrospectively defeat accrued statutory liability
  8. › Payroll Tax Act 2007 (NSW), ss 72(1), 72(2)(g), 72(6), 81
• 1. Taxation
  2. › Payroll tax
  3. › Statutory construction
  4. › Relationship between general law principles and taxing statutes
  5. › Whether parties can by private act retrospectively alter statutory tax liability
  6. › Whether grouping provisions to be applied to circumstances as they exist during relevant periods
  7. › Payroll Tax Act 2007 (NSW), Pt 5
• 1. Trusts
  2. › Discretionary trusts
  3. › Disclaimer by discretionary object
  4. › Whether discretionary object can disclaim rights under trust deed
  5. › Whether disclaimer can operate retrospectively
  6. › Effect of disclaimer on third party statutory rights
• 1. Practice and Procedure
  2. › Appeals
  3. › Competency of appeal
  4. › Whether s 102 of Taxation Administration Act 1996 (NSW) imposes time limit for appeals
  5. › Whether leave to appeal required under s 103 of Supreme Court Act 1970 (NSW)
  6. › Distinction between appeal from answer to separate question and appeal from final orders

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