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Wednesday, 12 November 2014

Executive Summary (One Minute Read)
Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue (NSWSC) - taxes and duties - wages paid to employees to develop and run airport exempt from payroll tax
Summaries With Link (Five Minute Read)
Newcastle Airport Pty Ltd v Chief Commissioner of State Revenue [2014] NSWSC 1501
Supreme Court of New South Wales
White J
Taxes and duties - equity - plaintiff managed civil aviation facility on behalf of council - plaintiff sought review under s97 Taxation Administration Act 1996 (NSW) of Commissioner's decision to assess plaintiff for payroll tax in respect of wages paid to individuals employed to develop and operate airport - plaintiff claimed wages wereexempt wages pursuant to s58 Payroll Tax Act 2007 (NSW) - held: wages in respect of which payroll tax was levied were exempt wages as they were taken to have been paid and payable by councils by reason of operation of s49(6) Interpretation Act 1987 (NSW) - Commissioner's decision to issue notice of assessment to plaintiff should be revoked - plaintiff entitled to a refund with interest on the tax paid.
Newcastle Airport Pty Ltd