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Lombard Farms Pty Ltd v Chief Commissioner of State Revenue   flag  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 flag 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 flag
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 flag 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 flag
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 flag
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 flag 3
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 flag 11
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 flag
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 flag
Lai v Community Association [2018] NSWDC 222 District Court of New South Wales Australia - New South Wales 17 Aug 2018 AustLII flag
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 flag 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 flag 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 flag 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 flag
Johnson v Lukeman [2016] NSWCATAP 272 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 21 Dec 2016 AustLII flag 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 flag 2
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 flag
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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 3
Ferella v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 45 Administrative Decisions Tribunal Australia - New South Wales 3 Oct 2013 AustLII flag 4
Commissioner of State Revenue v Telgrove Pty Ltd [2021] QCATA 67 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 28 May 2021 AustLII flag 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 flag
Beaumont Constructions Pty Ltd v Commissioner of State Revenue [2020] QCAT 52 Queensland Civil and Administrative Tribunal Australia - Queensland 14 Feb 2020 AustLII flag 3
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 flag 5
Phian Pty Ltd v Commissioner of State Revenue [2016] QCAT 191 Queensland Civil and Administrative Tribunal Australia - Queensland 16 Jun 2016 AustLII flag 3
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 flag 3

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
Johnson v Lukeman [2016] NSWCATAP 272 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 21 Dec 2016 AustLII flag 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 flag 2
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 flag
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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 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 flag 3
Ferella v Chief Commissioner of State Revenue (RD) [2013] NSWADTAP 45 Administrative Decisions Tribunal Australia - New South Wales 3 Oct 2013 AustLII flag 4
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 flag 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 flag 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 flag 105
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 flag 22
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 flag 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 flag 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 flag 246
Lloyd v Veterinary Surgeons Investigating Committee [1999] NSWADTAP 3 Administrative Decisions Tribunal Australia - New South Wales 27 Jul 1999 AustLII flag 24
R v Young (1999) 46 NSWLR 681 Australia - New South Wales circa 1999 LexisNexis AU flag 298
Australian Gas Light Co v Valuer-General (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales circa 1940 flag 468
Commissioner of State Revenue v Telgrove Pty Ltd [2021] QCATA 67 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 28 May 2021 AustLII flag 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 flag
Beaumont Constructions Pty Ltd v Commissioner of State Revenue [2020] QCAT 52 Queensland Civil and Administrative Tribunal Australia - Queensland 14 Feb 2020 AustLII flag 3
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 flag 5
Phian Pty Ltd v Commissioner of State Revenue [2016] QCAT 191 Queensland Civil and Administrative Tribunal Australia - Queensland 16 Jun 2016 AustLII flag 3
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 flag 3
Network Clothing Co v Commissioner of State Revenue [2007] VCAT 2492 Victorian Civil and Administrative Tribunal Australia - Victoria 5 Nov 2007 AustLII flag 12
GTS Industries Pty Ltd v Commissioner of State Revenue [2004] VCAT 21 Victorian Civil and Administrative Tribunal Australia - Victoria 7 Jan 2004 AustLII flag 7
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 flag 344
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 flag 3898

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