Winlina Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 1080 — Payroll Tax — Barrister AI
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Winlina Pty Ltd v Chief Commissioner of State Revenue
[2019] NSWSC 1080
Supreme Court of NSW
Good law / bad law (Silk subscription)
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Interrogate
Catchwords
Taxes and Duties
›
payroll tax
›
liability to taxation
›
arrangements affecting liability to tax
›
objections and appeals
›
review of assessments pursuant to s 97(4) of the Taxation Administration Act 1996 (NSW)
Taxes and Duties
›
payroll tax
›
grouping of employers
›
interpretation of Part 5 of the Payroll Tax Act 2007 (NSW)
›
whether the taxpayer is a member of a group and jointly and severally liable
›
whether the taxpayer carried on business in NSW
›
whether there is a geographical limitation on the application of the grouping provisions
Case Details
Citation
[2019] NSWSC 1080
Court
NSWSC
Jurisdiction
New South Wales
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[2019] NSWSC 1080
29 authorities it relies on
1910
1932
1954
1976
1998
2019
Relies on
29
2018
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue
NSWCA 331
2018
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue
NSWSC 1220
2017
Valve Corporation v Australian Competition and Consumer Commission
FCAFC 224
2017
Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd
NSWCA 184
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