Downer EDI Engineering Pty Ltd v Chief Commissioner of State Revenue 9

[2019] NSWSC 743

Supreme Court of New South Wales

Australia - New South Wales

21st June, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
GWP v Chief Commissioner of State Revenue	[2025] NSWCATAD 88	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	22 Apr 2025	AustLII
Uber Australia Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 1124	Supreme Court of New South Wales	Australia - New South Wales	6 Sep 2024	AustLII	3
Loan Market Group Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 390	Supreme Court of New South Wales	Australia - New South Wales	12 Apr 2024	AustLII	2
Golden Age and Hannas the Rocks Pty Ltd v Chief Commissioner of State Revenue	[2024] NSWSC 249	Supreme Court of New South Wales	Australia - New South Wales	14 Mar 2024	AustLII	12
BSA Ltd v Chief Commissioner of State Revenue	[2023] NSWCATAP 159	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	15 Jun 2023	AustLII
BSA Ltd v Chief Commissioner of State Revenue	[2022] NSWCATAD 275	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	26 Jul 2022	AustLII	1
De Tarle v Chief Commissioner of State Revenue	[2021] NSWCATAD 270	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	17 Sep 2021	AustLII	3
Hamilton United Group Pty Ltd v Chief Commissioner of State Revenue	[2021] NSWCATAD 11	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	20 Jan 2021	AustLII
Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd	[2020] NSWCA 126; (2020) 103 NSWLR 772; (2020) 111 ATR 812	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	1 Jul 2020	AustLII	23

Legislation Cited

Legislation Name	Provision
Income Tax Act (Cth)
Income Tax Assessment Act 1936 (Cth)
Pay-roll Tax Act 1941 (Cth)
Pay-roll Tax Assessment Act (Cth)
Pay-roll Tax (Amendment) Bill 1986 (NSW)
Civil and Administrative (NSW)	s60, s80
Payroll Tax Act 2007 (NSW)	s6, s7, s10, s13, s32, s33, s35, s47
Taxation Administration Act 1996 (NSW)	s13, s25, s27, s28, s29, s33, s86, s97, s101
Pay-roll Tax Act 1971 (NSW)
Pay-roll Tax (Amendment) Act 1985 (NSW)
State Revenue Legislation Further Amendment Act 2014 (NSW)
State Revenue Legislation Further Amendment Act (No 2) 2009 (NSW)	s3A, s3B

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	22
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	1347
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	604
Smith ’ s Snackfood Co Ltd v Chief Commissioner of State Revenue	[2013] NSWCA 470; (2013) 97 ATR 904	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	23 Dec 2013	AustLII	28
Commissioner of Taxation v Unit Trend Services Pty Ltd	[2013] HCA 16; (2013) 250 CLR 523; (2013) 297 ALR 190; (2013) 87 ALJR 588	High Court of Australia	Australia - Commonwealth	circa 2013	AustLII	94
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	797
FCT v Consolidated Media Holdings Ltd	[2012] HCA 55; (2012) 250 CLR 503; (2012) 293 ALR 257; [2012] ATC 20-361; (2012) 84 ATR 1; (2012) 87 ALJR 98; (2012) 91 ACSR 359	High Court of Australia	Australia - Commonwealth	5 Dec 2012	AustLII	1086
Snackfood Co Ltd v Chief Commissioner State Revenue	[2012] NSWSC 1116; (2012) 90 ATR 342	Supreme Court of New South Wales	Australia - New South Wales	13 Sep 2012	AustLII	4
Smith's Snackfood Co Ltd v Chief Commissioner of State Revenue (NSW)	[2012] NSWSC 998	Supreme Court of New South Wales	Australia - New South Wales	28 Aug 2012	AustLII	8
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	97
Batterham v Makeig	[2010] NSWCA 86	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	22 Apr 2010	AustLII	10
New South Wales Crime Commission v Ollis	[2006] NSWCA 76; (2006) 65 NSWLR 478; 161 A Crim R 97	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	11 Apr 2006	AustLII	25
Minister for Local Government v South Sydney City Council	[2002] NSWCA 288; (2002) 55 NSWLR 381; (2002) 123 LGERA 367	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	circa 2002	AustLII	102
NTL Australia Pty Ltd v Minister for Land and Water Conservation	[2001] NSWLEC 5; (2001) 112 LGERA 403	Land and Environment Court of New South Wales	Australia - New South Wales	circa 2001	AustLII	25
McCleary v Commonwealth DPP	(1998) 20 WAR 288; (1998) 157 ALR 301		Australia - Western Australia	circa 1998	LexisNexis AU	30
Commissioner of Taxation v Energy Resources of Australia Ltd	[1994] FCA 1521; 54 FCR 25; (1994) 126 ALR 161; (1994) 29 ATR 553	Federal Court of Australia	Australia - Commonwealth	30 Nov 1994	AustLII	23
Nix & Dunn v Pittwater Council	(1994) 84 LGERA 199		Australia	circa 1994	Legal Online / Westlaw	31
R v HM Treasury, ex parte Smedley	[1984] EWCA Civ 7; [1985] QB 657; [1985] 1 All ER 589; [1985] 2 WLR 576	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 1984	BAILII	54
R v McMahon; Ex parte Darvall	[1982] HCA 56; (1982) 151 CLR 57	High Court of Australia	Australia - Commonwealth	12 Oct 1982	AustLII	13
Koala Motels Pty Ltd v Chief Licensing Inspector	(1977) 18 ALR 12		Australia	circa 1977	LexisNexis AU	23
Commonwealth v Sterling Nicholas Duty Free Pty Ltd	[1972] HCA 19; (1972) 126 CLR 297; [1972-73] ALR 23; (1972) 46 ALJR 241	High Court of Australia	Australia - Commonwealth	29 Feb 1972	AustLII	126
Andaloro v Wyong Co-operative Dairy Society Ltd	(1965) 66 SR (NSW) 466; [1965] NSWR 1121	Supreme Court of New South Wales	Australia - New South Wales	circa 1965		5
Bennett v Cooper	[1948] HCA 29; (1948) 76 CLR 570	High Court of Australia	Australia - Commonwealth	18 Oct 1948	AustLII	11
Symes v Stewart	[1920] HCA 73; (1920) 28 CLR 386; 26 ALR 353	High Court of Australia	Australia - Commonwealth	19 Nov 1920	AustLII	10
National Bus Co Pty Ltd v FCT	38 ATR 211		Australia	circa 2012	Legal Online / Westlaw	2

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