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Grain Growers Ltd v Chief Commissioner of State Revenue (NSW)   flag  14

[2016] NSWCA 359; (2016) 93 NSWLR 415; (2016) 104 ATR 443
Supreme Court of New South Wales - Court of Appeal
Australia - New South Wales
15th December, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GIO v Leverrier [2024] NSWPIC 548 Personal Injury Commission of New South Wales Australia - New South Wales 3 Oct 2024 AustLII flag
Massoudi v Workers Compensation Nominal Insurer (iCare) [2024] NSWPIC 26 Personal Injury Commission of New South Wales Australia - New South Wales 19 Jan 2024 AustLII flag
Trinity College Gawler Inc v Commissioner of State Taxation [2023] SASC 178 Supreme Court of South Australia Australia - South Australia 20 Dec 2023 AustLII flag 1
Dhupar v AAI Ltd t/as GIO [2023] NSWPICMP 99 Personal Injury Commission of New South Wales Australia - New South Wales 20 Mar 2023 AustLII flag 5
R v Collaery (No 12) [2022] ACTSC 108 Supreme Court of the Australian Capital Territory Australia - Australian Capital Territory 16 May 2022 AustLII flag
Obeid v AAI Ltd [2022] NSWPICMP 76 Personal Injury Commission of New South Wales Australia - New South Wales 5 Apr 2022 AustLII flag 14
Transport Contract Services (NSW) Pty Ltd v Employers Mutual NSW Ltd & others [2022] NSWPIC 81 Personal Injury Commission of New South Wales Australia - New South Wales 25 Feb 2022 AustLII flag 2
Lynch v AAI Ltd t/as AAMI [2022] NSWPICMP 6 Personal Injury Commission of New South Wales Australia - New South Wales 13 Jan 2022 AustLII flag 101
Southern Cross Community Health Care Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1317 Supreme Court of New South Wales Australia - New South Wales 15 Oct 2021 AustLII flag 10
South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation [2019] SASCFC 125 Supreme Court of South Australia - Full Court Australia - South Australia 16 Oct 2019 AustLII flag
Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657; (2019) 109 ATR 879 Supreme Court of New South Wales Australia - New South Wales 7 Jun 2019 AustLII flag 23
KinCare Community Services Ltd v Chief Commissioner of State Revenue [2019] NSWSC 182 Supreme Court of New South Wales Australia - New South Wales 6 Mar 2019 AustLII flag 1
Bautista v Minister for Immigration and Border Protection [2018] FCA 1114 Federal Court of Australia Australia - Commonwealth 27 Jul 2018 AustLII flag 4
South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation [2017] SASC 127; 106 ATR 305 Supreme Court of South Australia Australia - South Australia 31 Aug 2017 AustLII flag 3

Legislation Cited

Legislation Name Provision
Aboriginal Land Rights (Northern Territory) Act 1976 (Cth)
Income Tax Assessment Act 1997 (Cth)
Income Tax Act 1918 (Cth)
Land Acquisition (Just Terms Compensation) Act 1991 (NSW) s59
Payroll Tax Act 2007 (NSW) s48, s64
Uniform Civil Procedure Rules 2005 (NSW) s36.11, s36.15, s36.16, s36.17, s36.18
Pay-roll Tax (Further Amendment) Act 1977 (NSW) sRLAA2008N67383.PDF.SINO_TEXT
Taxation Administration Act 1997 (Vic) s97

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hoy v Coffs Harbour City Council [2016] NSWCA 257; (2016) 218 LGERA 411 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Sep 2016 AustLII flag 28
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
Commissioner of Taxation v Hunger Project Australia [2014] FCAFC 69; (2014) 221 FCR 302; (2014) 314 ALR 333 Federal Court of Australia Australia - Commonwealth 13 Jun 2014 AustLII flag 8
Coface Australia v Sims Group Australia Holdings Ltd [2013] NSWCA 418 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 11 Dec 2013 AustLII flag 4
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 1052
Rail Corporation New South Wales v Brown [2012] NSWCA 296; (2012) 82 NSWLR 318; (2012) 219 IR 67 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 20 Sep 2012 AustLII flag 46
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 flag 95
Lansell House Pty Ltd v Commissioner of Taxation; Perfek Pty Ltd v Commissioner of Taxation (2011) 190 FCR 354; (2011) 79 ATR 22; [2011] FCAFC 6 Federal Court of Australia Australia - Commonwealth circa 2011 Legal Online / Westlaw flag 3
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 2324
FCT v Word Investments Ltd [2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072 High Court of Australia Australia - Commonwealth 3 Dec 2008 AustLII flag 95
FCT v Word Investments Ltd [2007] FCAFC 171; (2007) 164 FCR 194; (2007) 243 ALR 44; 69 ATR 1 Federal Court of Australia Australia - Commonwealth 14 Nov 2007 AustLII flag 15
Central Bayside General Practice Association Ltd v Commissioner of State Revenue [2006] HCA 43; (2006) 228 CLR 168; 229 ALR 1; (2006) 80 ALJR 1509; 63 ATR 220 High Court of Australia Australia - Commonwealth 31 Aug 2006 AustLII flag 82
Cascade Brewery Co Pty Ltd v Commissioner of Taxation [2006] FCA 821; (2006) 153 FCR 11; 64 ATR 28 Federal Court of Australia Australia - Commonwealth 30 Jun 2006 AustLII flag 15
Ngurratjuta Pmara/Ntjarra Aboriginal Corporation v Commissioner for Taxes [2000] NTSC 25; (2000) 155 FLR 196; (2000) 44 ATR 217 Supreme Court of the Northern Territory Australia - Northern Territory 3 May 2000 AustLII flag 4
Vancouver Society of Immigrant and Visible Minority Women v Minister of National Revenue [1999] CanLII 704 (SCC); [1999] 1 SCR 10; (1999) 169 DLR (4th) 34 Supreme Court of Canada Canada 28 Jan 1999 CanLII flag 28
Commissioner of Taxation v Chubb Australia Ltd [1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285 Federal Court of Australia Australia - Commonwealth 24 Mar 1995 AustLII flag 56
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
Payroll Tax, Commissioner of (Vic) v The Cairnmillar Institute [1992] VicRp 97; [1992] 2 VR 706; (1992) 23 ATR 314; (1992) 92 ATC 4,307 Australia - Victoria 27 May 1992 AustLII flag 20
Bermingham v Corrective Services Commission of New South Wales (1988) 15 NSWLR 292; (1988) 38 A Crim R 412 Australia - New South Wales circa 1988 LexisNexis AU flag 195
Smith v FCT [1987] HCA 48; (1987) 164 CLR 513; 74 ALR 411; (1987) 19 ATR 274; 61 ALJR 539 High Court of Australia Australia - Commonwealth circa 1987 AustLII flag 170
Commonwealth v Spaul (1987) 16 FCR 292; (1987) 74 ALR 513 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 9
Hygienic Lily Ltd v Deputy Commissioner of Taxation (1987) 13 FCR 396; (1987) 71 ALR 441; (1987) 18 ATR 619 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 42
Deputy Commissioner of Taxation v Stewart [1984] HCA 11; (1984) 154 CLR 385; (1984) 52 ALR 253; (1984) 58 ALJR 191; (1984) 15 ATR 387 High Court of Australia Australia - Commonwealth 15 Mar 1984 AustLII flag 74
Nowegijick v R [1983] 1 SCR 29; (1983) 144 DLR (3d) 193; 83 DTC 5041; [1983] CTC 20 Supreme Court of Canada Canada 25 Jan 1983 Supreme Court of Canada flag 60
Wentworth Securities Ltd v Jones [1980] AC 74; [1979] 1 All ER 286 United Kingdom circa 1980 LexisNexis / Westlaw flag 388
Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd [1979] 1 WLR 305 United Kingdom circa 1979 LexisNexis / Westlaw flag 17
Stratton v Simpson [1970] HCA 45; (1970) 125 CLR 138; [1971] ALR 117; (1970) 44 ALJR 487 High Court of Australia Australia - Commonwealth 12 Nov 1970 AustLII flag 93
FCT v Wade [1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626 High Court of Australia Australia - Commonwealth 5 Nov 1951 AustLII flag 200
Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 United Kingdom circa 1928 LexisNexis / Westlaw flag 45
Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439

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