Smith ’ s Snackfood Co Ltd v Chief Commissioner of State Revenue 27

[2013] NSWCA 470; (2013) 97 ATR 904

Supreme Court of New South Wales - Court of Appeal

Australia - New South Wales

23rd December, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Uber Australia Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 1124	Supreme Court of New South Wales	Australia - New South Wales	6 Sep 2024	AustLII	2
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 628	Supreme Court of New South Wales	Australia - New South Wales	24 May 2024	AustLII
Loan Market Group Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 390	Supreme Court of New South Wales	Australia - New South Wales	12 Apr 2024	AustLII	2
Fragar v Fragar (No 2)	[2024] NSWSC 348	Supreme Court of New South Wales	Australia - New South Wales	4 Apr 2024	AustLII
Bagnall v Chief Commissioner of State Revenue	[2023] NSWCATAD 341	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	22 Dec 2023	AustLII	2
BSA Ltd v Chief Commissioner of State Revenue	[2023] NSWCATAP 159	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	15 Jun 2023	AustLII
Chief Commissioner of State Revenue v Shell Energy Operations	[2023] NSWCA 113; (2023) 116 ATR 337	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	26 May 2023	AustLII	3
Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue	[2023] NSWCA 40	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	14 Mar 2023	AustLII	55
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue	[2022] NSWSC 1074	Supreme Court of New South Wales	Australia - New South Wales	12 Aug 2022	AustLII	3
BSA Ltd v Chief Commissioner of State Revenue	[2022] NSWCATAD 275	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	26 Jul 2022	AustLII	1
Thomas and Naaz Pty Ltd (ACN 101 491 703) v Chief Commissioner of State Revenue	[2022] NSWCATAP 220	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	6 Jul 2022	AustLII	17
Menulog Pty Ltd	[2022] FWCFB 5	Fair Work Commission	Australia	28 Jan 2022	AustLII	4
Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWCATAD 259	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	3 Sep 2021	AustLII	2
Council of the Law Society of New South Wales v Kernaghan	[2021] NSWCATOD 111	New South Wales Civil and Administrative Tribunal - Occupational Division	Australia - New South Wales	6 Aug 2021	AustLII	2
Fleet Repairs & Maintenance Pty Ltd v Chief Commissioner of State Revenue	[2020] NSWCATAP 264	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	10 Dec 2020	AustLII
Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd	[2020] NSWCA 126; (2020) 103 NSWLR 772; (2020) 111 ATR 812	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	1 Jul 2020	AustLII	20
Fleet Repairs & Maintenance Pty Ltd v Chief Commissioner of State Revenue	[2020] NSWCATAD 48	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	10 Feb 2020	AustLII	2
Downer EDI Engineering Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 743	Supreme Court of New South Wales	Australia - New South Wales	21 Jun 2019	AustLII	8
Securecorp (NSW) Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWSC 744	Supreme Court of New South Wales	Australia - New South Wales	21 Jun 2019	AustLII	7
Gasflow Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2018] VCAT 1702	Victorian Civil and Administrative Tribunal	Australia - Victoria	29 Oct 2018	AustLII	1
Council of the Law Society of New South Wales v Wehbe	[2018] NSWCATOD 14	New South Wales Civil and Administrative Tribunal - Occupational Division	Australia - New South Wales	13 Feb 2018	AustLII	10
Milisits v South Australia	[2017] SASC 186	Supreme Court of South Australia	Australia - South Australia	15 Dec 2017	AustLII	2
Brisbane Bears – Fitzroy Football Club Ltd v Commissioner of State Revenue	[2017] QCA 223; 106 ATR 415	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	6 Oct 2017	AustLII	1
Harrington v Corrective Services New South Wales, Department of Justice	[2017] NSWCATAD 46	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	31 Jan 2017	AustLII	4
Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue	[2014] NSWCATAD 215	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	8 Dec 2014	AustLII	45
New South Wales v Whiteoak	[2014] NSWCATAP 99	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	4 Dec 2014	AustLII	40
Complete Wardrobes and Shower Screens Pty Ltd v Chief Commissioner of State Revenue	[2014] NSWCATAD 97	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	14 Jul 2014	AustLII

Legislation Cited

Legislation Name	Provision
Evidence Act 1995 (Cth)	s79
Taxation Administration Act (Cth)
Payroll Tax Act 2007 (NSW)	s6, s7
Supreme Court Act 1970 (NSW)	s101
Water Management Act 2000 (NSW)
Uniform Civil Procedure Rules 2005 (NSW)	s36.11, s36.15, s36.16
Pay-roll Tax Act 1971 (NSW)
Payroll Tax Act 1971 (Qld)	s3, s3A, s6, s7, s8, s32, s35, s47
Accident Compensation Act 1985 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Heperu Pty Ltd v Belle (No 3)	[2013] NSWSC 1088	Supreme Court of New South Wales	Australia - New South Wales	13 Aug 2013	AustLII	3
Commissioner of Taxation v Unit Trend Services Pty Ltd	[2013] HCA 16; (2013) 250 CLR 523; (2013) 297 ALR 190; (2013) 87 ALJR 588	High Court of Australia	Australia - Commonwealth	circa 2013	AustLII	93
Certain Lloyd ’ s Underwriters v Cross	[2012] HCA 56; (2012) 248 CLR 378; (2012) 293 ALR 412; (2012) 87 ALJR 131	High Court of Australia	Australia - Commonwealth	12 Dec 2012	AustLII	780
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	1052
Snackfood Co Ltd v Chief Commissioner State Revenue	[2012] NSWSC 1116; (2012) 90 ATR 342	Supreme Court of New South Wales	Australia - New South Wales	13 Sep 2012	AustLII	4
Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue (NSW)	[2012] NSWSC 998	Supreme Court of New South Wales	Australia - New South Wales	28 Aug 2012	AustLII	8
R v Khazaal	[2012] HCA 26; (2012) 246 CLR 601; (2012) 289 ALR 586; (2012) 217 A Crim R 96; (2012) 86 ALJR 884	High Court of Australia	Australia - Commonwealth	10 Aug 2012	AustLII	95
Dungowan Manly Pty Ltd v McLaughlin	[2012] NSWCA 180; (2012) 90 ACSR 62	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 Jun 2012	AustLII	16
Tomanovic v Global Mortgage Equity Corporation Pty Ltd (No 2)	[2011] NSWCA 256; (2011) 288 ALR 385; (2011) 86 ACSR 119	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	30 Aug 2011	AustLII	106
Dasreef Pty Ltd v Hawchar	[2011] HCA 21; (2011) 243 CLR 588; (2011) 277 ALR 611; (2011) 85 ALJR 694; (2011) 9 DDCR 25	High Court of Australia	Australia - Commonwealth	22 Jun 2011	AustLII	886
Kostas v HIA Insurance Services Pty Ltd	[2010] HCA 32; (2010) 241 CLR 390; (2010) 270 ALR 228; (2010) 84 ALJR 663	High Court of Australia	Australia - Commonwealth	29 Sep 2010	AustLII	759
Batterham v Makeig	[2010] NSWCA 86	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	22 Apr 2010	AustLII	10
Arnold v Minister Administering the Water Management Act 2000	[2008] NSWCA 338; (2008) 230 FLR 365; (2008) 253 ALR 173; (2008) 73 NSWLR 196; (2008) 163 LGERA 429	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	4 Dec 2008	AustLII	34
Kuru v New South Wales	[2008] HCA 26; (2008) 236 CLR 1; (2008) 246 ALR 260; (2008) 82 ALJR 1021; [2008] Aust Torts Reports 81-953	High Court of Australia	Australia - Commonwealth	12 Jun 2008	AustLII	269
New South Wales Crime Commission v Ollis	[2006] NSWCA 76; (2006) 65 NSWLR 478; 161 A Crim R 97	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 Apr 2006	AustLII	25
Roncevich v Repatriation Commission	[2005] HCA 40; (2005) 222 CLR 115; (2005) 218 ALR 733; (2005) 79 ALJR 1366; 85 ALD 257; 41 AAR 355	High Court of Australia	Australia - Commonwealth	10 Aug 2005	AustLII	325
Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue	[2005] NSWSC 788; (2005) 222 ALR 599; 60 ATR 237	Supreme Court of New South Wales	Australia - New South Wales	9 Aug 2005	AustLII	22
Minister for Local Government v South Sydney City Council	[2002] NSWCA 288; (2002) 55 NSWLR 381; (2002) 123 LGERA 367	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	circa 2002	AustLII	101
NTL Australia Pty Ltd v Minister for Land and Water Conservation	[2001] NSWLEC 5; (2001) 112 LGERA 403	Land and Environment Court of New South Wales	Australia - New South Wales	circa 2001	AustLII	25
Oshlack v Richmond River Council	[1998] HCA 11; (1998) 193 CLR 72; (1998) 152 ALR 83; (1998) 72 ALJR 578; (1998) 96 LGERA 173; [1998] 4 Leg Rep 18	High Court of Australia	Australia - Commonwealth	25 Feb 1998	AustLII	3665
McCleary v Commonwealth DPP	(1998) 20 WAR 288; (1998) 157 ALR 301		Australia - Western Australia	circa 1998	LexisNexis AU	30
Macquarie International Health Clinic Pty Ltd v University of Sydney	(1998) 98 LGERA 218		Australia	circa 1998	Legal Online / Westlaw	28
Waters v PC Henderson (Australia) Pty Ltd	[1994] NSWCA 338; (1994) 254 ALR 328	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	6 Jul 1994	AustLII	127
Nix & Dunn v Pittwater Council	(1994) 84 LGERA 199		Australia	circa 1994	Legal Online / Westlaw	31
Accident Compensation Commission v Odco Pty Ltd	[1990] HCA 43; (1990) 95 ALR 641; (1990) 64 ALJR 606	High Court of Australia	Australia - Commonwealth	22 Oct 1990	AustLII	53
O ’ Grady v Northern Queensland Co Ltd	[1990] HCA 16; (1990) 169 CLR 356; (1990) 92 ALR 213; 64 ALJR 283; (1990) 19 ALD 743	High Court of Australia	Australia - Commonwealth	12 Apr 1990	AustLII	306
R v HM Treasury, ex parte Smedley	[1984] EWCA Civ 7; [1985] QB 657; [1985] 1 All ER 589; [1985] 2 WLR 576	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 1984	BAILII	53
R v McMahon; Ex parte Darvall	[1982] HCA 56; (1982) 151 CLR 57	High Court of Australia	Australia - Commonwealth	12 Oct 1982	AustLII	13
Repatriation Commission v Law	[1980] FCA 92; (1980) 47 FCR 57; (1980) 31 ALR 140; (1980) 47 FLR 57	Federal Court of Australia	Australia - Commonwealth	14 Aug 1980	AustLII	326
Koala Motels Pty Ltd v Chief Licensing Inspector	(1977) 18 ALR 12		Australia	circa 1977	LexisNexis AU	23
Central Asbestos Co v Dodd	[1973] AC 518; [1972] 2 All ER 1135; (1972) 3 WLR 333; 13 KIR 75; [1972] 2 Lloyds Rep 413		United Kingdom	circa 1973	LexisNexis / Westlaw	104
Noordam (No 2)	[1920] AC 904		United Kingdom	circa 1920	LexisNexis / Westlaw	11
McFarlane v Kelly	85 FLR 357		Australia	circa 1998	Legal Online / Westlaw	2

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