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Drake Personnel Ltd v Chief Commissioner of State Revenue

[1999] NSWSC 962

Supreme Court of New South Wales

Australia - New South Wales

22nd September, 1999

Legislation Cited

Legislation Name	Provision
Supreme Court Rules (NSW)
Pay-roll Tax Act 1971 (NSW)
Stamp Duties Act 1920 (NSW)	s32
Pay-roll Tax Assessment Act 1971 (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Esanda Finance Corporation Ltd v Peat Marwick Hungerfords (R)	[1997] HCA 8; (1997) 188 CLR 241; (1997) 142 ALR 750; (1997) 71 ALJR 448; (1997) 23 ACSR 71; [1997] Aust Torts Reports 81-420; (1997) 15 ACLC 483; [1997] 5 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		417
[1996] FCR 374	[1996] FCR 374	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		1
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation	(1996) 72 FCR 175; (1997) 141 ALR 713; (1996) 72 FLR 175; 34 ATR 491	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		34
Webster v Lampard	[1993] HCA 57; (1993) 177 CLR 598; (1993) 116 ALR 545; (1993) 67 ALJR 886; [1993] Aust Torts Reports 62,435	High Court of Australia	Australia - Commonwealth	14 Oct 1993	AustLII		938
Wickstead v Browne	[1992] NSWCA 272; (1992) 30 NSWLR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	24 Dec 1992	AustLII		513
Precision Pools Pty Ltd v FCT	[1992] FCA 445; (1992) 37 FCR 554; (1992) 109 ALR 679; 24 ATR 43	Federal Court of Australia	Australia - Commonwealth	10 Sep 1992	AustLII		26
Precision Pools Pty Ltd v Commissioner of Taxation	[1992] FCR 554	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw		1
Australian Council of Social Service Inc v Commissioner of Pay-roll Tax (NSW)	(1982) 13 ATR 290		Australia	circa 1982	Legal Online / Westlaw		9
General Steel Industries Inc v Commissioner for Railways (NSW)	[1964] HCA 69; (1964) 112 CLR 125; [1965] ALR 636; (1964) 38 ALJR 253	High Court of Australia	Australia - Commonwealth	9 Nov 1964	AustLII		4511
Deputy Commissioner of Taxation v Hankin	[1959] HCA 2; (1959) 100 CLR 566; [1959] ALR 258; 11 ATD 503; 32 ALJR 365	High Court of Australia	Australia - Commonwealth	26 Feb 1959	AustLII		24
Dey v Victorian Railways Commissioners	[1949] HCA 1; 78 CLR 62; [1949] ALR 333; 23 ALJR 48	High Court of Australia	Australia - Commonwealth	circa 1949	AustLII		2320
M R Hornibrook (Pty) Ltd v FCT	[1939] HCA 29; (1939) 62 CLR 272; 5 ATD 167; [1939] ALR (CN) 502	High Court of Australia	Australia - Commonwealth	28 Jul 1939	AustLII		13
Whitney v IRC	[1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10		United Kingdom	circa 1926	LexisNexis / Westlaw		104
Jax Tyres Pty Ltd v Commissioner of Taxation (Cth)	85 FLR 338; (1986) 5 NSWLR 329; 17 ATR 925		Australia	circa 1982	Legal Online / Westlaw		3

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