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Compass Group Education Hospitality Services Pty Ltd v Commissioner of State Revenue   flag  1

[2021] QCA 98
Supreme Court of Queensland - Court of Appeal
Australia - Queensland
11th May, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chief Commissioner of State Revenue v E Group Security Pty Ltd [2022] NSWCA 115; (2022) 109 NSWLR 123 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Jul 2022 AustLII flag 7

Legislation Cited

Legislation Name Provision
Interpretation Act 1901 (Cth) s15AA
Trade Marks Act 1955 (Cth)
Interpretation Act 1987 (NSW) s34
Payroll Tax Act 2007 (NSW) s66, s70
State Revenue Legislation Amendment Act 2017 (NSW)
Pay-roll Tax (Harmonisation) Amendment Bill 2008 (Qld)
Revenue Laws Amendment Bill (No 2) 1996 (Qld)
Acts Interpretation Act (Qld)
Interpretation Act 1954 (Qld) s14A
Payroll Tax Act 1971 (Qld) s13J, s14, s69
Taxation Administration Act 2001 (Qld) s14, s19, s61, s69
(Harmonisation) Amendment Act 2008 (Qld)
Payroll Tax Act 2007 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Westpac Securities Administration Ltd v Australian Securities and Investments Commission [2021] HCA 3; (2021) 270 CLR 118; (2021) 387 ALR 1; (2021) 95 ALJR 149 High Court of Australia Australia - Commonwealth 3 Feb 2021 AustLII flag 20
National Home Doctor Service Pty Ltd v Director of Professional Services Review [2020] FCA 1016; 276 FCR 382 Federal Court of Australia Australia - Commonwealth 17 Jul 2020 AustLII flag 7
Compass Group Education Hospitality Services Pty Ltd v Commissioner of State Revenue [2020] QSC 184 Supreme Court of Queensland Australia - Queensland 24 Jun 2020 AustLII flag 1
R v a2 [2019] HCA 35; (2019) 269 CLR 507; (2019) 373 ALR 214; (2019) 93 ALJR 1106; (2019) 277 A Crim R 539 High Court of Australia Australia - Commonwealth 16 Oct 2019 AustLII flag 422
Unions NSW v New South Wales [2019] HCA 1; (2019) 264 CLR 595; 363 ALR 1; (2019) 93 ALJR 166 High Court of Australia Australia - Commonwealth 29 Jan 2019 AustLII flag 56
SAS Trustee Corporation v Miles [2018] HCA 55; (2018) 265 CLR 137; (2018) 361 ALR 206; (2018) 92 ALJR 1064 High Court of Australia Australia - Commonwealth 14 Nov 2018 AustLII flag 193
HRC Hotel Services Pty Ltd v Chief Commissioner of State Revenue [2018] NSWSC 820; (2018) 108 ATR 84 Supreme Court of New South Wales Australia - New South Wales 5 Jun 2018 AustLII flag 21
"Language and Lawyers" (2018) 134 Law Quarterly Review 553 Law Quarterly Review United Kingdom circa 2018 Westlaw flag 5
JP Property Services Pty Ltd v Chief Commissioner of State Revenue [2017] NSWSC 1391; (2017) 106 ATR 639 Supreme Court of New South Wales Australia - New South Wales 12 Oct 2017 AustLII flag 15
SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; (2017) 262 CLR 362; (2017) 347 ALR 405; (2017) 91 ALJR 936 High Court of Australia Australia - Commonwealth 6 Sep 2017 AustLII flag 1269
Prefabricated Buildings Pty Ltd v Bathurst Regional Council [2017] NSWLEC 44 Land and Environment Court of New South Wales Australia - New South Wales 24 Apr 2017 AustLII flag 2
UNSW Global Pty Ltd v Chief Commissioner of State Revenue [2016] NSWSC 1852; (2016) 104 ATR 577 Supreme Court of New South Wales Australia - New South Wales 21 Dec 2016 AustLII flag 23
Comcare v Martin [2016] HCA 43; (2016) 258 CLR 467; (2016) 339 ALR 1; 91 ALJR 29; (2016) 70 AAR 469; (2016) 153 ALD 167 High Court of Australia Australia - Commonwealth 9 Nov 2016 AustLII flag 209
FCT v Jayasinghe [2016] FCAFC 79; (2016) 247 FCR 40; (2016) 103 ATR 357 Federal Court of Australia Australia - Commonwealth 9 Jun 2016 AustLII flag 25
Farnham v Pruden [2016] QCA 18; [2017] 1 Qd R 128; (2016) 74 MVR 262 Supreme Court of Queensland - Court of Appeal Australia - Queensland 12 Feb 2016 AustLII flag 8
Watson v Scott [2015] QCA 267; [2016] 2 Qd R 484 Supreme Court of Queensland - Court of Appeal Australia - Queensland 8 Dec 2015 AustLII flag 26
Burragubba v Queensland [2015] FCA 1163; (2015) 236 FCR 160 Federal Court of Australia Australia - Commonwealth 29 Oct 2015 AustLII flag 11
Arnold v Britton [2015] UKSC 36; [2015] AC 1619; [2016] 1 All ER 1; [2015] EGLR 53; [2015] 2 WLR 1593 United Kingdom Supreme Court United Kingdom 10 Jun 2015 BAILII flag 992
Health Service Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 83 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 23 Jun 2014 AustLII flag 3
Thiess v Collector of Customs [2014] HCA 12; (2014) 250 CLR 664; (2014) 306 ALR 594; (2014) 88 ALJR 514; (2014) 92 ATR 28 High Court of Australia Australia - Commonwealth 2 Apr 2014 AustLII flag 430
Freelance Global Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127; [2014] ATC 20-445 Supreme Court of New South Wales Australia - New South Wales 28 Feb 2014 AustLII flag 25
Wellington Capital Ltd v Australian Securities and Investments Commission [2014] HCA 43; (2014) 254 CLR 288; (2014) 314 ALR 211; (2014) 89 ALJR 24; (2014) 106 ACSR 12 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 44
Taylor v The Owners – Strata Plan [2014] HCA 9; (2014) 253 CLR 531; (2014) 306 ALR 547; (2014) 88 ALJR 473 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 586
Girardi v Commissioner of State Taxation [2013] SASC 43; (2013) 93 ATR 822 Supreme Court of South Australia Australia - South Australia 5 Apr 2013 AustLII flag 4
Baini v R [2012] HCA 59; (2012) 246 CLR 469; (2012) 293 ALR 472; 87 ALJR 180; (2012) 218 A Crim R 467 High Court of Australia Australia - Commonwealth 12 Dec 2012 AustLII flag 351
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 flag 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 flag 1052
Jemena Asset Management (3) Pty Ltd v Coinvest Ltd [2011] HCA 33; (2011) 244 CLR 508; (2011) 280 ALR 206; (2011) 85 ALJR 945; (2011) 209 IR 437 High Court of Australia Australia - Commonwealth 7 Sep 2011 AustLII flag 77
Saeed v Minister for Immigration and Citizenship [2010] HCA 23; (2010) 241 CLR 252; (2010) 267 ALR 204; (2010) 84 ALJR 507; (2010) 115 ALD 493 High Court of Australia Australia - Commonwealth 23 Jun 2010 AustLII flag 810
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 2329
Australian Securities and Investments Commission (ASIC) v Administrative Appeals Tribunal [2009] FCAFC 185; (2009) 181 FCR 130; (2009) 263 ALR 411; 234 FLR 391; (2009) 51 AAR 244; (2009) 113 ALD 449; (2009) 76 ACSR 333; 3 BFRA 823; [2009] ASC 155-104; 27 ACLC 1 Federal Court of Australia Australia - Commonwealth 4 Sep 2009 AustLII flag 176
Northern Territory v Collins [2008] HCA 49; (2008) 235 CLR 619; (2008) 249 ALR 621; (2008) 78 IPR 225; (2008) 83 ALJR 1; [2008] AIPC 92-314 High Court of Australia Australia - Commonwealth 16 Oct 2008 AustLII flag 164
DPP (Vic) v Le [2007] HCA 52; (2007) 232 CLR 562; (2007) 240 ALR 204; (2007) 82 ALJR 92; (2007) 178 A Crim R 162 High Court of Australia Australia - Commonwealth 14 Nov 2007 AustLII flag 95
Carr v Western Australia [2007] HCA 47; (2007) 232 CLR 138; 239 ALR 415; (2007) 82 ALJR 1; (2007) 176 A Crim R 555 High Court of Australia Australia - Commonwealth 23 Oct 2007 AustLII flag 349
Moore Park Gardens Management Pty Ltd v Chief Commissioner of State Revenue [2006] NSWCA 115; (2006) 62 ATR 628 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 May 2006 AustLII flag 6
Nominal Defendant v GLG Australia Pty Ltd [2006] HCA 11; (2006) 228 CLR 529; (2006) 225 ALR 643; (2006) 80 ALJR 688; (2006) 45 MVR 133; [2006] Aust Torts Reports 81-837; (2006) 14 ANZ Insurance Cases 61-689 High Court of Australia Australia - Commonwealth 5 Apr 2006 AustLII flag 168
Travel Compensation Fund v Tambree [2005] HCA 69; (2005) 224 CLR 627; (2005) 222 ALR 263; (2005) 80 ALJR 183; [2006] ATPR 42-094 High Court of Australia Australia - Commonwealth 16 Nov 2005 AustLII flag 203
Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140 High Court of Australia Australia - Commonwealth 6 Oct 2005 AustLII flag 194
Combet v Commonwealth [2005] HCA 61; (2005) 224 CLR 494; (2005) 221 ALR 621; 80 ALJR 247 High Court of Australia Australia - Commonwealth circa 2005 AustLII flag 110
Coleman v Power [2004] HCA 39; (2004) 220 CLR 1; (2004) 209 ALR 182; (2004) 78 ALJR 1166 High Court of Australia Australia - Commonwealth 1 Sep 2004 AustLII flag 533
Kelly v R [2004] HCA 12; (2004) 218 CLR 216; 205 ALR 274; (2004) 78 ALJR 538 High Court of Australia Australia - Commonwealth 10 Mar 2004 AustLII flag 405
Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue [2001] HCA 49; (2001) 207 CLR 72; 181 ALR 307; (2001) 75 ALJR 1342; (2001) 47 ATR 541; (2001) 22 Leg Rep 23 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag 335
R v PLV [2001] NSWCCA 282; (2001) 51 NSWLR 736; 123 A Crim R 194 Supreme Court of New South Wales - Court of Criminal Appeal Australia - New South Wales circa 2001 AustLII flag 86
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5350
Environment Agency v Empress Car Co (Abertillery) Ltd [1998] UKHL 5; [1999] 2 AC 22; [1998] 1 All ER 481; [1998] 2 WLR 350 House of Lords United Kingdom 5 Feb 1998 BAILII flag 229
Drake Personnel Ltd v Commissioner of State Revenue (Vic) (1998) 40 ATR 304 Australia circa 1998 Legal Online / Westlaw flag 12
Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41 High Court of Australia Australia - Commonwealth circa 1998 AustLII flag 2572
Telstra Corporation Ltd v Australasian Performing Right Association Ltd (Music on hold case) [1997] HCA 41; (1997) 191 CLR 140; (1997) 146 ALR 649; (1997) 71 ALJR 1312; (1997) 38 IPR 294; [1997] AIPC 91-344; (1997) 11 Leg Rep 32 High Court of Australia Australia - Commonwealth 14 Aug 1997 AustLII flag 75
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1950
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
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 169
K & S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd [1985] HCA 48; (1985) 157 CLR 309; (1985) 60 ALR 509; (1985) 59 ALJR 658; (1985) 2 MVR 289; [1985] Aust Torts Reports 80-323; (1985) 3 ANZ Insurance Cases 60-653 High Court of Australia Australia - Commonwealth 1 Aug 1985 AustLII flag 598
DPP (Nauru) v Fowler [1984] HCA 48; (1984) 154 CLR 627; 55 ALR 175; 58 ALJR 469 High Court of Australia Australia - Commonwealth 20 Aug 1984 AustLII flag 236
Patman v Fletcher ’ s Fotographics Pty Ltd (1984) 6 IR 471 circa 1984 39
Wacando v The Commonwealth [1981] HCA 60; (1981) 148 CLR 1; 37 ALR 317; (1981) 56 ALJR 16 High Court of Australia Australia - Commonwealth 12 Nov 1981 AustLII flag 292
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 flag 2060
Refrigerated Express Lines (A/Asia) Pty Ltd v Australian Meat and Live-stock Corporation [1980] FCA 38; 44 FLR 455; (1980) 29 ALR 333 Federal Court of Australia Australia - Commonwealth 17 Apr 1980 AustLII flag 176
Wacal Developments Pty Ltd v Realty Developments Pty Ltd [1978] HCA 30; (1978) 140 CLR 503; (1978) 20 ALR 621; 52 ALJR 615 High Court of Australia Australia - Commonwealth 25 Jul 1978 AustLII flag 114
Black Clawson International Ltd v Papierwerke AG [1975] UKHL 2; [1975] AC 591; [1975] 1 All ER 810; [1975] 2 WLR 513; [1975] 2 Lloyds Rep 11 House of Lords United Kingdom 5 Mar 1975 BAILII flag 353
Hunter Douglas Australia Pty Ltd v Perma Blinds [1970] HCA 63; (1970) 122 CLR 49; [1969] ALR 676; 43 ALJR 274 High Court of Australia Australia - Commonwealth 3 Jul 1970 AustLII flag 133
Kammins Ballrooms Co Ltd v Zenith Investments (Torquay) Ltd [1970] 1 QB 673; [1971] AC 850; [1970] 2 All ER 871; [1970] 3 WLR 287 United Kingdom circa 1970 LexisNexis / Westlaw flag 227
Associated Newspapers Ltd v Wavish [1956] HCA 69; (1956) 96 CLR 526; [1956] ALR 1199 High Court of Australia Australia - Commonwealth 25 Oct 1956 AustLII flag 39
Commissioner for Railways (NSW) v Agalianos [1955] HCA 27; (1955) 92 CLR 390 High Court of Australia Australia - Commonwealth 9 Jun 1955 AustLII flag 435
Australian Communist Party v Commonwealth [1951] HCA 5; (1951) 83 CLR 1; [1951] ALR 129 High Court of Australia Australia - Commonwealth 9 Mar 1951 AustLII flag 660
Ex parte Walsh and Johnson; In re Yates [1925] HCA 53; (1925) 37 CLR 36; [1926] ALR 46 High Court of Australia Australia - Commonwealth 18 Dec 1925 AustLII flag 259
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337 High Court of Australia Australia - Commonwealth 31 Aug 1920 AustLII flag 820
Muller v Dalgety & Co Ltd [1909] HCA 67; (1909) 9 CLR 693; 16 ALR 17 High Court of Australia Australia - Commonwealth 29 Oct 1909 AustLII flag 140
Hilder v Dexter [1902] UKLawRpAC 40; [1902] AC 474 United Kingdom 5 Aug 1902 CommonLII flag 65
Heydon's Case [1584] EngR 9; (1584) 3 Co Rep 7; 76 ELR 637; 76 ER 637 King's Bench United Kingdom circa 1584 CommonLII flag 213
76 Er 637 76 ER 637 United Kingdom CommonLII flag 115

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