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Chief Commissioner of State Revenue v Downer EDI Engineering Pty Ltd   flag  22

[2020] NSWCA 126; (2020) 103 NSWLR 772; (2020) 111 ATR 812
Supreme Court of New South Wales - Court of Appeal
Australia - New South Wales
1st July, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wan v Chief Commissioner of State Revenue [2025] NSWCATAP 54 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 19 Mar 2025 AustLII flag
XL Retail Services Pty Ltd v Chief Commissioner of State Revenue [2025] NSWCATAD 22 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 17 Jan 2025 AustLII flag
Loan Market Group Pty Ltd v Chief Commissioner of State Revenue; Loan Market Pty Ltd v Chief Commissioner of State Revenue (No 2) [2024] NSWSC 1393 Supreme Court of New South Wales Australia - New South Wales 4 Nov 2024 AustLII flag
GSE v Chief Commissioner of State Revenue [2024] NSWCATAD 320 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Oct 2024 AustLII flag
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 flag 3
Topcubasi v Chief Commissioner of State Revenue [2024] NSWCATAD 258 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 2 Sep 2024 AustLII flag
Darghaw Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 257 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Aug 2024 AustLII flag
Griglio v Chief Commissioner of State Revenue [2024] NSWCATAD 212 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 30 Jul 2024 AustLII flag 4
Denton v Chief Commissioner of State Revenue [2024] NSWCATAD 206 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 25 Jul 2024 AustLII flag 1
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 flag 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 flag 11
Continuum Recruitment Pty Ltd v Chief Commissioner of State Revenue [2024] NSWCATAD 38 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 16 Feb 2024 AustLII flag
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 flag
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 flag 1
Chief Commissioner of State Revenue v E Group Security Pty Ltd [2022] NSWCA 115; (2022) 109 NSWLR 123 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Jul 2022 AustLII flag 8
Redfern Legal Centre v Commissioner of Police [2021] NSWCATAD 288 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 5 Oct 2021 AustLII flag 10
Broadbent v Commissioner of Police [2021] NSWCATAD 287 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 1 Oct 2021 AustLII flag 1
E Group Security Pty Ltd v Chief Commissioner of State Revenue [2021] NSWSC 1190 Supreme Court of New South Wales Australia - New South Wales 22 Sep 2021 AustLII flag 9
Noble v Chief Commissioner of State Revenue [2021] NSWCATAD 159 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 7 Jun 2021 AustLII flag 1
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 flag
Fleet Repairs & Maintenance Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAP 264 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 10 Dec 2020 AustLII flag
Bonner v Chief Commissioner of State Revenue [2020] NSWCATAD 231 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 15 Sep 2020 AustLII flag 2

Legislation Cited

Legislation Name Provision
Civil and Administrative (NSW) s60
Payroll Tax Act 2007 (NSW) s6, s7, s22, s27, s28, s29, s31, s32, s33, s35, s97, s101
Supreme Court Act 1970 (NSW)
Taxation Administration Act 1996 (NSW) s25, s28, s29, s32, s33
Uniform Civil Procedure Rules 2005 (NSW) s3.2, s36.11, s36.15, s36.16, s36.17, s36.18, s25

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Inghams Enterprises Pty Ltd v Hannigan [2020] NSWCA 82; (2020) 379 ALR 196 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 May 2020 AustLII flag 35
Downer EDI Engineering Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 743 Supreme Court of New South Wales Australia - New South Wales 21 Jun 2019 AustLII flag 8
Adams Bidco Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 702 Supreme Court of New South Wales Australia - New South Wales 12 Jun 2019 AustLII flag 14
Bayton Cleaning Co Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 657; (2019) 109 ATR 879 Supreme Court of New South Wales Australia - New South Wales 7 Jun 2019 AustLII flag 25
Rinehart v Hancock Prospecting Pty Ltd [2019] HCA 13; (2019) 267 CLR 514; (2019) 366 ALR 635; (2019) 93 ALJR 582 High Court of Australia Australia - Commonwealth 8 May 2019 AustLII flag 123
Minister for Immigration and Border Protection v SZVFW [2018] HCA 30; (2018) 264 CLR 541; (2018) 357 ALR 408; (2018) 92 ALJR 713; (2018) 163 ALD 1; (2018) 75 AAR 434 High Court of Australia Australia - Commonwealth 8 Aug 2018 AustLII flag 1423
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 flag 1336
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 flag 28
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 flag 1081
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 flag 96
Yearworth v North Bristol NHS Trust [2009] EWCA Civ 37; [2010] QB 1; [2009] 2 All ER 986; (2009) 107 BMLR 47; [2009] 3 WLR 118; [2009] All ER (D) 33 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Feb 2009 BAILII flag 32
TRM Copy Centres (UK) Ltd v Lanwall Services Ltd [2009] UKHL 35; [2009] 4 All ER 33; [2009] 1 WLR 1375; [2010] 1 All ER (Comm) 1098; [2009] 2 Lloyds Rep 332; [2009] All ER (D) 161 House of Lords United Kingdom circa 2009 BAILII flag 28
Chief Commissioner of State Revenue v Paspaley [2008] NSWCA 184 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 7 Aug 2008 AustLII flag 78
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
Commissioner of Taxation of the Commonwealth of Australia v Sara Lee Household & Body Care (Australia) Pty Ltd [2000] HCA 35; (2000) 201 CLR 520; (2000) 172 ALR 346; 44 ATR 370; 74 ALJR 1094 High Court of Australia Australia - Commonwealth 15 Jun 2000 AustLII flag 223
Macquarie International Health Clinic Pty Ltd v University of Sydney (1998) 98 LGERA 218 Australia circa 1998 Legal Online / Westlaw flag 28
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 flag 23
Norbis v Norbis [1986] HCA 17; (1986) 161 CLR 513; [1986] FLC 91-712; 65 ALR 12; 60 ALJR 335; (1986) 10 Fam LR 819 High Court of Australia Australia - Commonwealth 30 Apr 1986 AustLII flag 2679
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 flag 54
Warren v Coombes [1979] HCA 9; (1979) 142 CLR 531; (1979) 23 ALR 405; (1979) 53 ALJR 293 High Court of Australia Australia - Commonwealth 13 Mar 1979 AustLII flag 2082

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