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Commissioner of State Revenue v The Optical Superstore Pty Ltd   flag 

[2018] VSC 524
Supreme Court of Victoria
Australia - Victoria
21st September, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Victoria (Department of Transport and Planning) v LU Simon Builders Pty Ltd [2025] VSCA 52 Supreme Court of Victoria - Court of Appeal Australia - Victoria 11 Apr 2025 AustLII flag
Value Marketing QLD Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2025] VCAT 34 Victorian Civil and Administrative Tribunal Australia - Victoria 15 Jan 2025 AustLII flag
Thomas and Naaz Pty Ltd (ACN 101 491 703) v Chief Commissioner of State Revenue [2022] NSWCATAP 220 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 6 Jul 2022 AustLII flag
Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2021] NSWCATAD 259 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 3 Sep 2021 AustLII flag
Commissioner of State Revenue v The Optical Superstore Pty Ltd [2019] VSCA 197; (2019) 110 ATR 651 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Sep 2019 AustLII flag

Legislation Cited

Legislation Name Provision
Payroll Tax Act 2007 (NSW) s3, s32, s35, s37, s40
Pay-roll Tax Act 1971 (NSW) s3C
Pay-Roll Tax (Amendment) Bill (No 2) 1983 (Vic)
Interpretation of Legislation Act 1984 (Vic) s35
Victorian Civil and Administrative Tribunal Act 1998 (Vic) s148

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Ellison v Sandini Pty Ltd [2018] FCAFC 44; (2018) 263 FCR 460; (2018) 354 ALR 484; 107 ATR 831; (2018) 125 ACSR 249 Federal Court of Australia Australia - Commonwealth 27 Mar 2018 AustLII flag
Optical Superstore Pty Ltd v Commissioner of State (Review and Regulation) (Corrected) [2018] VCAT 169 Victorian Civil and Administrative Tribunal Australia - Victoria 9 Mar 2018 AustLII flag
Lotus Projects Pty Ltd v Commissioner of State Revenue [2017] VSC 63; (2017) 105 ATR 252 Supreme Court of Victoria Australia - Victoria 17 Mar 2017 AustLII flag
Colonial Range Pty Ltd v CES-Queen (Vic) Pty Ltd [2016] VSCA 328 Supreme Court of Victoria - Court of Appeal Australia - Victoria 16 Dec 2016 AustLII flag
R (Miller) v Secretary of State for Exiting the European Union [2016] EWHC 2768; [2017] 1 All ER 158 High Court of England and Wales United Kingdom - England and Wales circa 2016 BAILII flag
Lowe v R [2015] VSCA 327; (2015) 48 VR 351; (2015) 257 A Crim R 100 Supreme Court of Victoria - Court of Appeal Australia - Victoria 7 Dec 2015 AustLII flag
Commissioner of State Revenue v EHL Burgess Properties Pty Ltd [2015] VSCA 269; (2015) 209 LGERA 314 Supreme Court of Victoria - Court of Appeal Australia - Victoria 29 Sep 2015 AustLII flag
Di Paolo v Salta Constructions Pty Ltd [2015] VSCA 230 Supreme Court of Victoria - Court of Appeal Australia - Victoria 4 Sep 2015 AustLII flag
Independent Commission Against Corruption v Cunneen (2015) 256 CLR 1 Australia - Commonwealth circa 2015 Legal Online / Westlaw flag
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
Clarke (as trustee of the Clarke Family Trust) v Great Southern Finance Pty Ltd (receivers and managers appointed) [2014] VSC 334 Supreme Court of Victoria Australia - Victoria circa 2014 AustLII flag
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
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
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
Commissioner of State Revenue v Frost (2011) 83 ATR 832 Australia circa 2011 Legal Online / Westlaw flag
Commissioner of State Revenue v STIC Australia Pty Ltd [2010] VSC 608; (2010) 81 ATR 682 Supreme Court of Victoria Australia - Victoria 17 Dec 2010 AustLII flag
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag
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
Osland v Secretary to the Dept of Justice [2010] HCA 24; (2010) 241 CLR 320; (2010) 267 ALR 231; (2010) 84 ALJR 528; (2010) 116 ALD 1 High Court of Australia Australia - Commonwealth 23 Jun 2010 AustLII flag
Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; 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
DSG Pty Ltd v Victorian WorkCover Authority [2008] VSCA 42; (2008) 20 VR 514 Supreme Court of Victoria - Court of Appeal Australia - Victoria 3 Apr 2008 AustLII flag
Myers v Medical Practitioners ’ Board of Victoria (2008) 23 VR 48 Australia - Victoria circa 2008 LexisNexis AU flag
Myers v Medical Practitioners' Board of Victoria [2007] VSCA 163; (2007) 18 VR 48 Supreme Court of Victoria - Court of Appeal Australia - Victoria 23 Aug 2007 AustLII flag
Commissioner of State Revenue v Challenger Property Nominees Pty Ltd [2006] VSC 203; (2006) 63 ATR 65 Supreme Court of Victoria Australia - Victoria 6 Jun 2006 AustLII flag
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
Roncevich v Repatriation Commission [2005] HCA 40; (2005) 222 CLR 115; (2005) 218 ALR 733; (2005) 79 ALJR 1366; 85 ALD 257; 41 AAR 355 High Court of Australia Australia - Commonwealth 10 Aug 2005 AustLII flag
Minister for Immigration & Multicultural Affairs v Yusuf [2001] HCA 30; (2001) 206 CLR 323; (2001) 180 ALR 1; (2001) 62 ALD 225; (2001) 75 ALJR 1105; (2001) 22 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 2001 AustLII flag
Airservices Australia v Canadian Airlines International Ltd (2000) 202 CLR 133 Australia - Commonwealth circa 2000 Legal Online / Westlaw flag
Secretary to the Department of Premier and Cabinet v Hulls [1999] VSCA 117; [1999] 3 VR 331; 15 VAR 360 Supreme Court of Victoria - Court of Appeal Australia - Victoria 11 Aug 1999 AustLII flag
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
Minister for Immigration and Ethnic Affairs v Guo (1997) 191 CLR 559 Australia - Commonwealth circa 1997 Legal Online / Westlaw flag
Newcastle Club Ltd v Commissioner of Taxation (1994) 53 FCR 1; (1994) 29 ATR 216 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag
Mayne Nickless Ltd v Mackintosh [1989] VicRp 79; [1989] VR 878 Australia - Victoria 17 Feb 1989 AustLII flag
Morris v R [1987] HCA 50; (1987) 163 CLR 454; 74 ALR 161; 28 A Crim R 48; 61 ALJR 588 High Court of Australia Australia - Commonwealth 15 Oct 1987 AustLII flag
Hatfield v Health Insurance Commission [1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131 Federal Court of Australia Australia - Commonwealth 27 Aug 1987 AustLII flag
FCT v Comber [1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413 Federal Court of Australia Australia - Commonwealth 27 Mar 1986 AustLII flag
Murdoch v Commissioner of Pay-Roll Tax (Vict) (1980) 143 CLR 629; (1980) 31 ALR 367; (1980) 11 ATR 135; (1980) 54 ALJR 502 Australia - Commonwealth circa 1980 Legal Online / Westlaw flag
Ausfield Pty Ltd v Leyland Motor Corporation of Australia Ltd (No 2) (1977) 30 FLR 477 Australia circa 1977 Legal Online / Westlaw flag
White v Elmdene Estates Ltd [1960] AC 528; [1960] 1 QB 1; [1960] 1 All ER 306 United Kingdom circa 1960 LexisNexis / Westlaw flag
Mutual Acceptance Co Ltd v FCT [1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506 High Court of Australia Australia - Commonwealth 4 Dec 1944 AustLII flag
Murdoch v Commissioner of Pay-Roll Tax (Vict) 10 ATR 629 Australia circa 1997 Legal Online / Westlaw flag

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