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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

3rd November, 2022

Legislation Cited

Legislation Name	Provision
Corporations Act 2001 (Cth)	s79, s601EB, s601ED, s601FC, s601NE
Payroll Tax Act 2007 (NSW)	s79, s97
Supreme Court Act 1970 (NSW)	s101
Taxation Administration Act 1996 (NSW)	s97
Uniform Civil Procedure Rules 2005 (NSW)	s36.11, s36.15, s36.16, s36.17, s36.18

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
House v R	[1936] HCA 40; (1936) 55 CLR 499; 10 ALJR 202; 9 ABC 117	High Court of Australia	Australia - Commonwealth	circa 1936	AustLII		13022
Finance Facilities Pty Ltd v FCT	[1971] HCA 12; (1971) 127 CLR 106; 45 ALJR 241; 2 ATR 194	High Court of Australia	Australia - Commonwealth	12 Nov 1971	AustLII		387
Tasty Chicks Pty Ltd v Chief Commissioner of State Revenue	[2011] HCA 41; (2011) 245 CLR 446; (2011) 281 ALR 687; (2011) 80 ATR 251; (2011) 85 ALJR 1183; (2011) 125 ALD 1	High Court of Australia	Australia - Commonwealth	circa 2011	AustLII		96
Lombard Farms Pty Ltd v Chief Commissioner of State Revenue	[2013] NSWADTAP 42; 96 ATR 315	Administrative Decisions Tribunal	Australia - New South Wales	6 Sep 2013	AustLII		37
Seovic Engineering Pty Ltd v Chief Commissioner of State Revenue	[2015] NSWCA 242	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Aug 2015	AustLII		12
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

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