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South Australian Employers' Chamber of Commerce and Industry Incorporated v Commissioner of State Taxation   flag 

[2019] SASCFC 125
Supreme Court of South Australia - Full Court
Australia - South Australia
16th October, 2019

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
National Health Act 1953 (Cth)
Associations Incorporation Act 1985 (SA) s51
Payroll Tax Act 2009 (SA) s7, s10, s48
Pay-roll Tax Assessment Act 2002 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Beaven v Wagner Industrial Services Pty Ltd [2017] QCA 246; [2018] 2 Qd R 542 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Oct 2017 AustLII flag 18
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
Grain Growers Ltd v Chief Commissioner of State Revenue (NSW) [2016] NSWCA 359; (2016) 93 NSWLR 415; (2016) 104 ATR 443 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 15 Dec 2016 AustLII flag 15
Law Institute of Victoria v Commissioner of State Revenue [2015] VSC 604; (2015) 101 ATR 899 Supreme Court of Victoria Australia - Victoria 21 Oct 2015 AustLII flag 12
Motor Industry Training Association of Western Australia (Inc) and City of Joondalup [2013] WASAT 14 State Administrative Tribunal of Western Australia Australia - Western Australia 31 Jan 2013 AustLII flag 1
Re Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue [2012] WASAT 146; (2012) 89 ATR 797 State Administrative Tribunal of Western Australia Australia - Western Australia 18 Jul 2012 AustLII flag 11
Re Queenstown Lakes Community Housing Trust [2011] NZHC 617; [2011] 3 NZLR 502; (2011) 25 NZTC 20-059 High Court of New Zealand New Zealand 24 Jun 2011 NZLII flag 10
FCT v SNF (Australia) Pty Ltd [2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680 Federal Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 75
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
Canterbury Development Corporation v Charities Commission [2010] NZHC 331; [2010] 2 NZLR 707; (2010) 24 NZTC 24,143 High Court of New Zealand New Zealand 18 Mar 2010 NZLII flag 21
Canterbury Development Corporation v Charities Commission [2010] 2 NZLR 502 New Zealand circa 2010 LexisNexis flag 1
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
Victorian Women Lawyers' Association v FCT [2008] FCA 983; (2008) 170 FCR 318; (2008) 250 ALR 516; (2008) 70 ATR 138; [2008] ATC 20-035 Federal Court of Australia Australia - Commonwealth 27 Jun 2008 AustLII flag 37
Rainsford v Victoria [2007] FCA 1059; (2007) 167 FCR 1; (2007) 242 ALR 128; (2007) 96 ALD 90; [2007] EOC 93-468 Federal Court of Australia Australia - Commonwealth 19 Jul 2007 AustLII flag 65
Navy Health Ltd v FCT [2007] FCA 931; (2007) 163 FCR 1; (2007) 68 ATR 215 Federal Court of Australia Australia - Commonwealth 20 Jun 2007 AustLII flag 21
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
Commissioner of Taxation v The Triton Foundation [2005] FCA 1319; (2005) 147 FCR 362; 226 ALR 293; 60 ATR 451 Federal Court of Australia Australia - Commonwealth 16 Sep 2005 AustLII flag 18
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation [2005] FCA 439; (2005) 142 FCR 371; 219 ALR 647; (2005) 59 ATR 10 Federal Court of Australia Australia - Commonwealth 18 Apr 2005 AustLII flag 28
(2005) 147 CLR 362 (2005) 147 CLR 362 Australia - Commonwealth circa 2005 Legal Online / Westlaw flag 1
Tasmanian Electronic Commerce Centre Pty Ltd v Commissioner of Taxation (2005) 147 FCR 371 Federal Court of Australia Australia circa 2005 Legal Online / Westlaw flag 1
Assafiri v Horne [2004] WASCA 40 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 12 Mar 2004 AustLII flag 10
Fox v Percy [2003] HCA 22; (2003) 214 CLR 118; (2003) 197 ALR 201; (2003) 77 ALJR 989; (2003) 38 MVR 1; (2003) 24 Leg Rep 2; (2003) 197 AR 201 High Court of Australia Australia - Commonwealth circa 2003 AustLII flag 5091
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
Commissioners of Inland Revenue v Oldham Training and Enterprise Council (1996) 69 Tax Cas 231 United Kingdom circa 1996 flag 14
Re Vancouver Regional FreeNet Association v Minister of National Revenue (1996) 137 DLR (4th) 206 Canada circa 1996 flag 2
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation [1983] 1 NSWLR 1 Australia - New South Wales circa 1983 LexisNexis AU flag 712
Brookton Co-operative Society Ltd v FCT [1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479 High Court of Australia Australia - Commonwealth 12 Jun 1981 AustLII flag 103
Inland Revenue Commissioners v McMullen [1980] UKHL 3; [1981] AC 1; [1980] 1 All ER 884; [1980] TR 85; [1980] 2 WLR 416 House of Lords United Kingdom 6 Mar 1980 BAILII flag 34
Commissioners of Inland Revenue v White and Attorney-General (1980) 55 Tax Cas 651 United Kingdom circa 1980 flag 7
Royal National Agricultural and Industrial Association v Chester (1974) 3 ALR 486; (1974) 48 ALJR 304 Australia circa 1974 LexisNexis AU flag 38
Dingle v Turner [1972] UKHL 2; [1972] AC 601; [1972] 1 All ER 878 House of Lords United Kingdom 16 Feb 1972 BAILII flag 38
Incorporated Council of Law Reporting for England and Wales v Attorney General [1972] Ch 73 Court of Chancery United Kingdom circa 1972 LexisNexis / Westlaw flag 50
Incorporated Council of Law Reporting (Qld) v FCT [1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552 High Court of Australia Australia - Commonwealth 1 Oct 1971 AustLII flag 73
Tesco Supermarkets Ltd v Nattrass [1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166 House of Lords United Kingdom 31 Mar 1971 BAILII flag 601
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
Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation [1967] UKHL 3; [1968] AC 138; [1967] 3 All ER 215 House of Lords United Kingdom 26 Jul 1967 BAILII flag 61
National Deposit Friendly Society Trustees v Skegness Urban District Council [1959] AC 293 United Kingdom circa 1959 LexisNexis / Westlaw flag 12
Lloyd v FCT [1955] HCA 71; (1955) 93 CLR 645; [1956] ALR 95 High Court of Australia Australia - Commonwealth 15 Dec 1955 AustLII flag 54
Grannall v Marrickville Margarine Pty Ltd [1955] HCA 6; (1955) 93 CLR 55; [1955] ALR 331 High Court of Australia Australia - Commonwealth 3 Mar 1955 AustLII flag 161
Hadaway v Hadaway [1955] 1 WLR 16 United Kingdom circa 1955 LexisNexis / Westlaw flag 11
Congregational Union of New South Wales v Thistlethwayte [1952] HCA 48; (1952) 87 CLR 375; [1952] ALR 729 High Court of Australia Australia - Commonwealth 29 Aug 1952 AustLII flag 76
Crystal Palace Trustees v Minister of Town and Country Planning [1951] Ch 132 Court of Chancery United Kingdom circa 1951 LexisNexis / Westlaw flag 14
Oppenheim v Tobacco Securities Trust Co Ltd [1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31 House of Lords United Kingdom 13 Dec 1950 BAILII flag 82
Bank of New South Wales v Commonwealth [1948] HCA 7; (1948) 76 CLR 1 High Court of Australia Australia - Commonwealth 11 Aug 1948 AustLII flag 756
Re Compton [1945] Ch 123; [1945] 1 All ER 198; 61 TLR 167 Court of Chancery United Kingdom circa 1945 LexisNexis / Westlaw flag 51
Royal Australasian College of Surgeons v FCT [1943] HCA 34; (1943) 68 CLR 436; [1943] ALR 377; (1943) 7 ATD 289; 2 AITR 490; 17 ALJR 342 High Court of Australia Australia - Commonwealth 5 Nov 1943 AustLII flag 72
Royal Australasian College of Surgeons (1943) 68 CLR 43 Australia - Commonwealth circa 1943 Legal Online / Westlaw flag 1
Commissioners of Inland Revenue v Yorkshire Agricultural Society [1928] 1 KB 611 United Kingdom circa 1928 LexisNexis / Westlaw flag 45
W & A McArthur Ltd v Queensland [1920] HCA 77; (1920) 28 CLR 530; 27 ALR 130 High Court of Australia Australia - Commonwealth 29 Nov 1920 AustLII flag 170
Swinburne v FCT [1920] HCA 8; (1920) 27 CLR 377; 26 ALR 41 High Court of Australia Australia - Commonwealth 1 Mar 1920 AustLII flag 30
Bowman v Secular Society Ltd [1917] AC 406; [1916-17] All ER 1; 15 Cox CC 231 United Kingdom circa 1917 LexisNexis / Westlaw flag 139
Cranston; Webb v Oldfield [1898] IR 431 circa 1898 12
Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Ritz Hotel Ltd v Charles of the Ritz Ltd 88 ALR 217; 95 FLR 418; (1988) 12 IPR 417; (1988) 15 NSWLR 158; [1989] AIPC 38,782 Australia circa 1943 LexisNexis AU flag 353

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