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Winlina Pty Ltd v Chief Commissioner of State Revenue   flag 

[2019] NSWSC 1080
Supreme Court of New South Wales
Australia - New South Wales
28th August, 2019

Legislation Cited

Legislation Name Provision
Constitution
Crimes Act 1914 (Cth) s4AA
Corporations Act 2001 (Cth) s21, s50, s100, s109X, s118, s146A
Competition and Consumer Act (Cth) s5
Australia Act 1986 (Cth) s2, s67
Interpretation Act 1987 (NSW) s5, s12, s31
Payroll Tax Act 2007 (NSW) s3, s72, s74, s79, s81
Supreme Court Act 1970 (NSW) s19
Taxation Administration Act 1996 (NSW) s3, s8, s45, s97, s100
Pay-roll Tax Act 1971 (NSW)
Payroll Tax Act 1971 (Qld)
Payroll Tax Act 2009 (SA)
Payroll Tax Act 2008 (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2019] HCASL 181 High Court of Australia Australia - Commonwealth 15 May 2019 AustLII flag 1
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWCA 331; (2018) 99 NSWLR 673 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Dec 2018 AustLII flag 4
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 1220 Supreme Court of New South Wales Australia - New South Wales 3 Aug 2018 AustLII flag 3
Valve Corporation v Australian Competition and Consumer Commission [2017] FCAFC 224; (2017) 258 FCR 190; 351 ALR 584 Federal Court of Australia Australia - Commonwealth 22 Dec 2017 AustLII flag 46
Chief Commissioner of State Revenue v Smeaton Grange Holdings Pty Ltd [2017] NSWCA 184; (2017) 106 ATR 151 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 28 Jul 2017 AustLII flag 25
Grain Growers Ltd v Chief Commissioner of State Revenue [2015] NSWSC 925 Supreme Court of New South Wales Australia - New South Wales 14 Jul 2015 AustLII flag 18
FCT v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; (2012) 87 ALJR 98; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 91 ACSR 359 High Court of Australia Australia - Commonwealth 5 Dec 2012 AustLII flag 1064
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue [2011] HCA 41; (2011) 245 CLR 446; (2011) 281 ALR 687; (2011) 80 ATR 251; (2011) 85 ALJR 1183; (2011) 125 ALD 1 High Court of Australia Australia - Commonwealth circa 2011 AustLII flag 96
Hitchcock v Pratt [2010] NSWSC 1508; (2010) 79 NSWLR 687 Supreme Court of New South Wales Australia - New South Wales 23 Dec 2010 AustLII flag 21
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; (2009) 239 CLR 27; 260 ALR 1; (2009) 83 ALJR 1152; (2009) 73 ATR 256; [2009] ATC 20-134 High Court of Australia Australia - Commonwealth 30 Sep 2009 AustLII flag 2345
Campbell v Gebo Investments (Labuan) Ltd [2005] NSWSC 544; 190 FLR 209; 54 ACSR 111; 23 ACLC 1181 Supreme Court of New South Wales Australia - New South Wales 9 Jun 2005 AustLII flag 23
Mobil Oil Australia Pty Ltd v Victoria (2002) 211 CLR 1; [2002] HCA 27 High Court of Australia Australia - Commonwealth circa 2002 Legal Online / Westlaw flag 158
State Authorities Superannuation Board v Commissioner of State Taxation for Western Australia [1996] HCA 32; (1996) 189 CLR 253; (1996) 140 ALR 129; (1996) 19 Leg Rep 21; (1996) 34 ATR 531; (1996) 71 ALJR 56 High Court of Australia Australia - Commonwealth 21 Nov 1996 AustLII flag 72
Balajan v Nikitin (1994) 35 NSWLR 51 Australia - New South Wales circa 1994 LexisNexis AU flag 15
Port MacDonnell Professional Fishermen's Assn Inc v South Australia [1989] HCA 49; (1989) 168 CLR 340; 88 ALR 12; (1989) 63 ALJR 671 High Court of Australia Australia - Commonwealth 26 Oct 1989 AustLII flag 136
Union Steamship Co of Australia Pty Ltd v King [1988] HCA 55; (1988) 166 CLR 1; (1988) 82 ALR 43; (1988) 62 ALJR 645 High Court of Australia Australia - Commonwealth 26 Oct 1988 AustLII flag 316
Tobacco Leaf Marketing Board (NSW) v Corte [1983] 3 NSWLR 10 Australia - New South Wales circa 1983 LexisNexis AU flag 6
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1105
Smith v Capewell [1979] HCA 48; (1979) 142 CLR 509; (1979) 26 ALR 507; 53 ALJR 725 High Court of Australia Australia - Commonwealth 4 Oct 1979 AustLII flag 41
Yango Pastoral Co Pty Ltd v First Chicago Australia Ltd [1978] HCA 42; (1978) 139 CLR 410; (1978) 21 ALR 585; 53 ALJR 1 High Court of Australia Australia - Commonwealth 2 Nov 1978 AustLII flag 348
Pearce v Florenca [1976] HCA 26; (1976) 135 CLR 507; (1976) 9 ALR 289; 50 ALJR 670 High Court of Australia Australia - Commonwealth 14 May 1976 AustLII flag 112
Luckins v Highway Motel (Carnarvon) Pty Ltd [1975] HCA 50; (1975) 133 CLR 164; 7 ALR 413; 50 ALJR 309 High Court of Australia Australia - Commonwealth 29 Oct 1975 AustLII flag 53
Fairway Estates Pty Ltd v FCT [1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306 High Court of Australia Australia - Commonwealth 21 Aug 1970 AustLII flag 79
Welker v Hewett [1969] HCA 53; (1969) 120 CLR 503; 43 ALJR 410 High Court of Australia Australia - Commonwealth 28 Oct 1969 AustLII flag 19
Kay's Leasing Corporation Pty Ltd v Fletcher [1964] HCA 79; (1964) 116 CLR 124; [1965] ALR 673; (1964) 38 ALJR 335 High Court of Australia Australia - Commonwealth 17 Dec 1964 AustLII flag 76
Lowe v Cant [1961] SASR 333 Supreme Court of South Australia Australia - South Australia circa 1961 Legal Online / Westlaw flag 5
Hyde v Sullivan (1956) 56 SR (NSW) 113 Supreme Court of New South Wales Australia - New South Wales circa 1956 flag 25
Premier Automatic Ticket Issuers Ltd v FCT [1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383 High Court of Australia Australia - Commonwealth 7 Nov 1933 AustLII flag 70
Cornelius v Phillips [1918] AC 199; [1916-1917] All ER 685 United Kingdom circa 1918 LexisNexis / Westlaw flag 49
Actiesselskabet Dampskib Hercules v Grand Trunk Pacific Railway Co [1911] UKLawRpKQB 164; [1912] 1 KB 222 United Kingdom 7 Nov 1911 CommonLII flag 21
Kirkwood v Gadd [1910] UKLawRpAC 28; [1910] AC 422; [1908-10] All ER 768 United Kingdom 10 Jun 1910 CommonLII flag 39
Dunlop Pneumatic Tyre Co Ltd v Actien-Gesellschaft Fur Motor Und Motorfahrzeubau Vorm Cudell & Co [1902] UKLawRpKQB 3; [1902] 1 KB 342; [1900-3] All ER 195; 71 LJKB 284; 86 LT 472 King's Bench United Kingdom 15 Jan 1902 CommonLII flag 25
Smith v Anderson [1880] UKLawRpCh 211; [1874-1880] All ER 1121; (1880) 15 Ch D 247 United Kingdom 16 Jul 1880 CommonLII flag 177
80 All Er 1121 80 All ER 1121 United Kingdom circa 1996 LexisNexis flag 3
17 All Er 685 17 All ER 685 United Kingdom LexisNexis flag 3
10 All Er 768 10 All ER 768 United Kingdom LexisNexis flag 4

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