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Commissioner of State Revenue v Gympie Noosa Broadcasters Pty Ltd   flag 

[2015] QDC 74
District Court of Queensland
Australia - Queensland
17th April, 2015

Legislation Cited

Legislation Name Provision
Constitution
Income Tax Assessment Act 1936 (Cth) s132, s175
Judiciary Act 1903 (Cth) s71, s78B
Taxation Administration Act 1953 (Cth) s1, s14ZZM, s14ZZR
Pay-roll Tax Amendment (Harmonisation) Act 2008 (NT)
Acts Interpretation Act 1954 (Qld) s39, s39A
Civil Proceedings Act 2011 (Qld) s26, s58, s60, s63, s65
Evidence Act 1977 (Qld) s45, s92, s95, s148
Payroll Tax Act 1971 (Qld) s9, s10, s11, s52, s53, s54, s59, s63, s64, s71
Taxation Administration Act 2001 (Qld)
Uniform Civil Procedure Rules 1999 (Qld)
Pay-roll Tax (Harmonisation) Amendment Act 2008 (Qld) s5

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Sportsbet Pty Ltd v Harness Racing Victoria (No 6) (2012) 206 FCR 51 Federal Court of Australia Australia circa 2012 Legal Online / Westlaw flag 1
Sportsbet Pty Ltd v Victoria [2011] FCA 961; (2011) 282 ALR 423 Federal Court of Australia Australia - Commonwealth 22 Aug 2011 AustLII flag 7
Imobilari Pty Ltd v Opes Prime Stockbroking Ltd [2008] FCA 1920; (2008) 252 ALR 41; (2008) 69 ACSR 235 Federal Court of Australia Australia - Commonwealth 17 Dec 2008 AustLII flag 100
Spencer v Commonwealth [2010] HCA 28; (2010) 241 CLR 118; (2010) 269 ALR 233; (2010) 84 ALJR 612; [2010] ALMD 7244 High Court of Australia Australia - Commonwealth 1 Sep 2010 AustLII flag 1988
Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd [2008] HCA 41; (2008) 237 CLR 473; (2008) 248 ALR 693; (2008) 82 ALJR 1411; (2008) 67 ACSR 593; (2008) 69 ATR 357; [2008] ATC 20-045; (2008) 26 ACLC 880 High Court of Australia Australia - Commonwealth 3 Sep 2008 AustLII flag 234
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 394
Betfair Pty Ltd v Western Australia (2008) 234 CLR 418; (2008) 244 ALR 32; (2008) 82 ALJR 600; [2008] HCA 11 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 87
Castlemaine Tooheys Ltd v South Australia [1990] HCA 1; (1990) 169 CLR 436; 90 ALR 371; 64 ALJR 145 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 200
Cole v Whitfield [1988] HCA 18; (1988) 165 CLR 360; (1988) 78 ALR 42; (1988) 62 ALJR 303; 76 CA 1954 High Court of Australia Australia - Commonwealth 2 May 1988 AustLII flag 372
Bath v Alston Holdings Pty Ltd [1988] HCA 27; (1988) 165 CLR 411; 78 ALR 669; 62 ALJR 363 High Court of Australia Australia - Commonwealth circa 1988 AustLII flag 50
Fancourt v Mercantile Credits Ltd [1983] HCA 25; 48 ALR 1 High Court of Australia Australia - Commonwealth 11 Aug 1983 AustLII flag 1238
Harvey v Commissioner of State Revenue [2014] QSC 183 Supreme Court of Queensland Australia - Queensland 12 Aug 2014 AustLII flag 3
Orica IC Assets Pty Ltd v Commissioner of State Revenue [2011] QSC 1 Supreme Court of Queensland Australia - Queensland 31 Jan 2011 AustLII flag 7
National Australia Bank Ltd v Sinnathamby; Centrepoint Development Co Pty Ltd v Georgakis [2000] QSC 303 Supreme Court of Queensland Australia - Queensland 5 Sep 2000 AustLII flag 4
Thomas v Balanced Securities Ltd [2011] QCA 258; [2012] 2 Qd R 482 Supreme Court of Queensland - Court of Appeal Australia - Queensland 27 Sep 2011 AustLII flag 22
Coldham-Fussell v Commissioner of Taxation [2011] QCA 45; (2011) 82 ACSR 439 Supreme Court of Queensland - Court of Appeal Australia - Queensland 18 Mar 2011 AustLII flag 42
Deputy Commissioner of Taxation v Salcedo [2005] QCA 227; [2005] 2 Qd R 232; 60 ATR 79 Supreme Court of Queensland - Court of Appeal Australia - Queensland 24 Jun 2005 AustLII flag 309
Bernstrom v National Australia Bank Ltd [2002] QCA 231; [2003] 1 Qd R 469 Supreme Court of Queensland - Court of Appeal Australia - Queensland 28 Jun 2002 AustLII flag 76
[2001] 1 All Er 91 [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 920
Agar v Hyde (2000) 201 CLR 552 Australia - Commonwealth circa 2000 Legal Online / Westlaw flag 837
Attorney-General v Carlton Bank [1899] UKLawRpKQB 119; [1899] 2 QB 158 United Kingdom 2 Jun 1899 CommonLII flag 49

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