Lombard Farms Pty Ltd v Chief Commissioner of State Revenue 37

[2013] NSWADTAP 42; 96 ATR 315

Administrative Decisions Tribunal

Australia - New South Wales

6th September, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Unique Commercial Group Pty Ltd v Cusumano	[2024] NSWCATAP 204	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	16 Oct 2024	AustLII	18
Community Association DP 270244 v The Owners âe" Strata Plan 69205	[2024] NSWCATAP 199	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	14 Oct 2024	AustLII
Commissioner for Fair Trading v Hall	[2023] NSWCATAP 320	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	1 Dec 2023	AustLII	1
Home789 Resources Pty Ltd & others v Chief Commissioner of State Revenue	[2023] NSWCATAD 263	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	13 Oct 2023	AustLII
Chief Commissioner of State Revenue v Elanor Operations Pty Ltd	[2022] NSWCA 222	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	3 Nov 2022	AustLII
Elanor Operations Pty Ltd v Chief Commissioner of State Revenue	[2022] NSWSC 104	Supreme Court of New South Wales	Australia - New South Wales	16 Feb 2022	AustLII	3
Commissioner of State Revenue v Telgrove Pty Ltd	[2021] QCATA 67	Queensland Civil and Administrative Tribunal Appeals	Australia - Queensland	28 May 2021	AustLII	2
Latitude North Hotels Pty Ltd v Commissioner of State Revenue	[2021] QCAT 16	Queensland Civil and Administrative Tribunal	Australia - Queensland	20 Jan 2021	AustLII
Elanor Operations Pty Ltd v Chief Commissioner of State Revenue	[2020] NSWSC 840	Supreme Court of New South Wales	Australia - New South Wales	2 Jul 2020	AustLII	11
Beaumont Constructions Pty Ltd v Commissioner of State Revenue	[2020] QCAT 52	Queensland Civil and Administrative Tribunal	Australia - Queensland	14 Feb 2020	AustLII	3
AEW Engineering Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWCATAD 259	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	12 Dec 2019	AustLII
Mastronardo v Chief Commissioner of State Revenue	[2019] NSWCATAD 256	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	12 Dec 2019	AustLII
Telgrove Pty Ltd t/as P & E Francis Plant Hire v Commissioner of State Revenue	[2019] QCAT 199	Queensland Civil and Administrative Tribunal	Australia - Queensland	15 Jul 2019	AustLII	5
Lai v Community Association	[2018] NSWDC 222	District Court of New South Wales	Australia - New South Wales	17 Aug 2018	AustLII
Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue	[2018] NSWCATAP 147	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	8 Jun 2018	AustLII	4
Cessnock Tyres Pty Ltd v Chief Commissioner of State Revenue	[2017] NSWCATAD 368	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	15 Dec 2017	AustLII	5
Chief Commissioner of State Revenue v Brown Cavallo Pty Ltd	[2017] NSWCATAP 189	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	19 Sep 2017	AustLII	2
Corrosion Control Engineering (NSW) Pty Ltd v Chief Commissioner of State Revenue	[2017] NSWCATAD 20	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	16 Jan 2017	AustLII
Johnson v Lukeman	[2016] NSWCATAP 272	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	21 Dec 2016	AustLII	8
Commissioner for Fair Trading v Younan	[2016] NSWCATAP 270	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	21 Dec 2016	AustLII	2
Phian Pty Ltd v Commissioner of State Revenue	[2016] QCAT 191	Queensland Civil and Administrative Tribunal	Australia - Queensland	16 Jun 2016	AustLII	3
Namoi Tyreright Pty Ltd v Chief Commissioner of State Revenue	[2016] NSWCATAD 88	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	13 May 2016	AustLII
Shadforth Lythgo Pty Ltd ATF the BTL (Qld) Unit Trust v Commissioner of State Revenue	[2016] QCAT 539	Queensland Civil and Administrative Tribunal	Australia - Queensland	12 Apr 2016	AustLII	3
Jackson v NSW Land and Housing Corporation	[2015] NSWCATAP 281	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	22 Dec 2015	AustLII	14
Urban Constructions (NSW) Pty Ltd v Shearer	[2015] NSWCATAP 278	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	21 Dec 2015	AustLII	1
Regis Mutual Management Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCATAD 213	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	19 Oct 2015	AustLII	3
Headwear v Chief Commissioner of State Revenue	[2015] NSWCATAD 166	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	10 Aug 2015	AustLII	3
Spiros Theophilas v Chief Commissioner of State Revenue	[2015] NSWCATAP 39	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	13 Mar 2015	AustLII	4
Chief Commissioner of State Revenue v Seovic Civil Engineering Pty Ltd	[2014] NSWCATAP 94	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	1 Dec 2014	AustLII	8
Prendergast v Western Murray Irrigation Ltd	[2014] NSWCATAP 69	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	23 Oct 2014	AustLII	960
Boston Sales and Marketing Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAD 139; (2014) 99 ATR 323	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	15 Sep 2014	AustLII	18
Lombard Farms Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAD 132	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	10 Sep 2014	AustLII	2
A J Holdings (NSW) Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAP 40	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	11 Aug 2014	AustLII	6
Seovic Civil Engineering Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAD 52	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	30 Apr 2014	AustLII	3
Starr Partners Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAD 51	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	28 Apr 2014	AustLII	3
Al-Saeed Education and Welfare Trust v Chief Commissioner of State Revenue	[2014] NSWCATAP 11	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	7 Apr 2014	AustLII	3
Ferella v Chief Commissioner of State Revenue (RD)	[2013] NSWADTAP 45	Administrative Decisions Tribunal	Australia - New South Wales	3 Oct 2013	AustLII	4

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s72, s73
Payroll Tax Bill (NSW)
Interpretation Act 1987 (NSW)	s5, s9
Payroll Tax Act 2007 (NSW)	s79
Taxation Administration Act 1996 (NSW)
Administrative Decisions Tribunal Act 1997 (NSW)
Pay-roll Tax Act 1971 (NSW)	s16C, s9A

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Norrie v NSW Registrar of Births, Deaths and Marriages	[2013] NSWCA 145; (2013) 84 NSWLR 697	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	31 May 2013	AustLII	60
Lombard Farms Pty Ltd v The Chief Commissioner of State Revenue	[2013] NSWADT 17	Administrative Decisions Tribunal	Australia - New South Wales	24 Jan 2013	AustLII	5
Lo v Chief Commissioner of State Revenue	[2013] NSWCA 180; (2013) 85 NSWLR 86; (2013) 92 ATR 156	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	circa 2013	AustLII	105
Commissioner of Taxation v Crown Insurance Services Ltd	[2012] FCAFC 153; (2012) 207 FCR 247; (2012) 294 ALR 522; (2012) 58 AAR 422; (2012) 131 ALD 229; (2012) 91 ATR 269	Federal Court of Australia	Australia - Commonwealth	2 Nov 2012	AustLII	35
Chief Commissioner of State Revenue v Tasty Chicks Pty Ltd	[2012] NSWCA 181; (2012) 87 ATR 880	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	21 Jun 2012	AustLII	22
Screen Australia v EME Productions	[2012] FCAFC 19; (2012) 200 FCR 282; (2012) 287 ALR 186; (2012) 125 ALD 167; (2012) 87 ATR 434	Federal Court of Australia	Australia - Commonwealth	7 Mar 2012	AustLII	24
AT v Commissioner of Police	[2010] NSWCA 131	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	4 Jun 2010	AustLII	109
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue	[2009] NSWSC 1007; (2009) 77 ATR 394; [2009] ATC 20-132	Supreme Court of New South Wales	Australia - New South Wales	25 Sep 2009	AustLII	12
B & L Linings Pty Ltd v Chief Commissioner of State Revenue	[2008] NSWCA 187; (2008) 74 NSWLR 481	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 Aug 2008	AustLII	246
Network Clothing Co v Commissioner of State Revenue	[2007] VCAT 2492	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 Nov 2007	AustLII	12
GTS Industries Pty Ltd v Commissioner of State Revenue	[2004] VCAT 21	Victorian Civil and Administrative Tribunal	Australia - Victoria	7 Jan 2004	AustLII	7
NEAT Domestic Trading Pty Ltd v AWB Ltd	[2003] HCA 35; (2003) 216 CLR 277; (2003) 198 ALR 179; (2003) 77 ALJR 1263; [2003] ATPR 41-940	High Court of Australia	Australia - Commonwealth	19 Jun 2003	AustLII	190
Aktiebolaget Hassle v Alphapharm Pty Ltd	[2002] HCA 59; (2002) 212 CLR 411; (2002) 194 ALR 485; (2002) 56 IPR 129; (2002) 77 ALJR 398; [2003] AIPC 91-838	High Court of Australia	Australia - Commonwealth	12 Dec 2002	AustLII	564
Samad v District Court of New South Wales	[2002] HCA 24; 189 ALR 1; 76 ALJR 871; (2002) 23 Leg Rep 2	High Court of Australia	Australia - Commonwealth	20 Jun 2002	AustLII	62
Chen Shi Hai v MIMA	[2000] HCA 19; (2000) 201 CLR 293; (2000) 170 ALR 553; (2000) 74 ALJR 775; (2000) 58 ALD 321; (2000) 21 Leg Rep 11	High Court of Australia	Australia - Commonwealth	13 Apr 2000	AustLII	10803
Lloyd v Veterinary Surgeons Investigating Committee	[1999] NSWADTAP 3	Administrative Decisions Tribunal	Australia - New South Wales	27 Jul 1999	AustLII	24
R v Young	(1999) 46 NSWLR 681		Australia - New South Wales	circa 1999	LexisNexis AU	298
Newcastle City Council v GIO General Ltd	[1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2	High Court of Australia	Australia - Commonwealth	2 Dec 1997	AustLII	513
Baxter Healthcare Pty Ltd v Comptroller-General of Customs	[1997] FCA 131; (1997) 72 FCR 467	Federal Court of Australia	Australia - Commonwealth	21 Feb 1997	AustLII	41
Collector of Customs v Agfa-Gevaert Ltd	[1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30	High Court of Australia	Australia - Commonwealth	10 Dec 1996	AustLII	890
Sharp Corporation of Australia Pty Ltd v Collector of Customs	[1995] FCA 707; (1995) 59 FCR 6; 22 AAR 35	Federal Court of Australia	Australia - Commonwealth	circa 1995	AustLII	94
Li Shi Ping v Minister for Immigration, Local Government and Ethnic Affairs	[1994] FCA 1275; (1995) 35 ALD 557	Federal Court of Australia	Australia - Commonwealth	19 Aug 1994	AustLII	311
Manit Zangzinchai v Marilyn Millanta	[1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334	Federal Court of Australia	Australia - Commonwealth	30 Jul 1993	AustLII	1261
Jedko Game Co Pty Ltd v Collector of Customs (NSW)	(1987) 12 ALD 491		Australia	circa 1987	LexisNexis AU	43
Stead v State Government Insurance Commission	[1986] HCA 54; (1986) 67 ALR 21; (1986) 60 ALJR 662; (1986) 4 MVR 542; (1986) 11 ALN N80; [1986] Aust Torts Reports 80-054; (1986) 161 CLR 141	High Court of Australia	Australia - Commonwealth	23 Sep 1986	AustLII	456
Minister for Aboriginal Affairs v Peko-Wallsend Ltd	[1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII	5514
Australian National Railways Commission v Collector of Customs, SA	[1985] FCA 312; (1985) 8 FCR 264; (1985) 69 ALR 367	Federal Court of Australia	Australia - Commonwealth	23 Aug 1985	AustLII	100
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII	2060
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	1103
Neal v Secretary, Department of Transport	[1980] FCA 45; (1980) 29 ALR 350; (1980) 3 ALD 97; 45 ALT 41	Federal Court of Australia	Australia - Commonwealth	circa 1980	AustLII	90
Lombardo v FCT	[1979] FCA 66; (1979) 40 FLR 208; (1979) 28 ALR 574; 10 ATR 310	Federal Court of Australia	Australia - Commonwealth	17 Oct 1979	AustLII	113
Brutus v Cozens	[1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799	House of Lords	United Kingdom	19 Jul 1972	BAILII	344
NSW Associated Blue-Metal Quarries Ltd v FCT	[1956] HCA 80; 94 CLR 509; [1956] ALR 286; 11 ATD 50; (1956) 29 ALJR 775; (1956) 6 AITR 239	High Court of Australia	Australia - Commonwealth	23 Feb 1956	AustLII	291
Ward v Williams	[1955] HCA 4; (1955) 92 CLR 496	High Court of Australia	Australia - Commonwealth	2 Mar 1955	AustLII	319
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII	3898
Australian Gas Light Co v Valuer-General	(1940) 40 SR (NSW) 126	Supreme Court of New South Wales	Australia - New South Wales	circa 1940		468
Life Insurance Co of Australia Ltd v Phillips	[1925] HCA 18; (1925) 36 CLR 60; 31 ALR 206	High Court of Australia	Australia - Commonwealth	11 Jun 1925	AustLII	283

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