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Smith ’ s Snackfood Co Ltd v Chief Commissioner of State Revenue   flag  27

[2013] NSWCA 470; (2013) 97 ATR 904
Supreme Court of New South Wales - Court of Appeal
Australia - New South Wales
23rd December, 2013

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Menulog Pty Ltd [2022] FWCFB 5 Fair Work Commission Australia 28 Jan 2022 AustLII flag 4
Bagnall v Chief Commissioner of State Revenue [2023] NSWCATAD 341 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 22 Dec 2023 AustLII flag 2
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
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 2
Fleet Repairs & Maintenance Pty Ltd v Chief Commissioner of State Revenue [2020] NSWCATAD 48 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 10 Feb 2020 AustLII flag 2
Harrington v Corrective Services New South Wales, Department of Justice [2017] NSWCATAD 46 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 31 Jan 2017 AustLII flag 4
Levitch Design Associates Pty Ltd ATF Levco Unit Trust v Chief Commissioner of State Revenue [2014] NSWCATAD 215 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 8 Dec 2014 AustLII flag 45
Complete Wardrobes and Shower Screens Pty Ltd v Chief Commissioner of State Revenue [2014] NSWCATAD 97 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 14 Jul 2014 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
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 17
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
New South Wales v Whiteoak [2014] NSWCATAP 99 New South Wales Civil and Administrative Tribunal - Appeal Panel Australia - New South Wales 4 Dec 2014 AustLII flag 40
Council of the Law Society of New South Wales v Kernaghan [2021] NSWCATOD 111 New South Wales Civil and Administrative Tribunal - Occupational Division Australia - New South Wales 6 Aug 2021 AustLII flag 2
Council of the Law Society of New South Wales v Wehbe [2018] NSWCATOD 14 New South Wales Civil and Administrative Tribunal - Occupational Division Australia - New South Wales 13 Feb 2018 AustLII flag 10
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 2
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 628 Supreme Court of New South Wales Australia - New South Wales 24 May 2024 AustLII flag
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
Fragar v Fragar (No 2) [2024] NSWSC 348 Supreme Court of New South Wales Australia - New South Wales 4 Apr 2024 AustLII flag
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 1074 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2022 AustLII flag 3
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
Securecorp (NSW) Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 744 Supreme Court of New South Wales Australia - New South Wales 21 Jun 2019 AustLII flag 7
Chief Commissioner of State Revenue v Shell Energy Operations [2023] NSWCA 113; (2023) 116 ATR 337 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 May 2023 AustLII flag 3
Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCA 40 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Mar 2023 AustLII flag 55
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 flag 20
Brisbane Bears – Fitzroy Football Club Ltd v Commissioner of State Revenue [2017] QCA 223; 106 ATR 415 Supreme Court of Queensland - Court of Appeal Australia - Queensland 6 Oct 2017 AustLII flag 1
Milisits v South Australia [2017] SASC 186 Supreme Court of South Australia Australia - South Australia 15 Dec 2017 AustLII flag 2
Gasflow Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2018] VCAT 1702 Victorian Civil and Administrative Tribunal Australia - Victoria 29 Oct 2018 AustLII flag 1

Legislation Cited

Legislation Name Provision
Evidence Act 1995 (Cth) s79
Taxation Administration Act (Cth)
Payroll Tax Act 2007 (NSW) s6, s7
Supreme Court Act 1970 (NSW) s101
Water Management Act 2000 (NSW)
Uniform Civil Procedure Rules 2005 (NSW) s36.11, s36.15, s36.16
Pay-roll Tax Act 1971 (NSW)
Payroll Tax Act 1971 (Qld) s3, s3A, s6, s7, s8, s32, s35, s47
Accident Compensation Act 1985 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Council of the Law Society of New South Wales v Kernaghan [2021] NSWCATOD 111 New South Wales Civil and Administrative Tribunal - Occupational Division Australia - New South Wales 6 Aug 2021 AustLII flag 2
Council of the Law Society of New South Wales v Wehbe [2018] NSWCATOD 14 New South Wales Civil and Administrative Tribunal - Occupational Division Australia - New South Wales 13 Feb 2018 AustLII flag 10
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 2
Conexa Sydney Holdings Pty Ltd v Chief Commissioner of State Revenue [2024] NSWSC 628 Supreme Court of New South Wales Australia - New South Wales 24 May 2024 AustLII flag
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
Fragar v Fragar (No 2) [2024] NSWSC 348 Supreme Court of New South Wales Australia - New South Wales 4 Apr 2024 AustLII flag
Meridian Energy Australia Pty Ltd v Chief Commissioner of State Revenue [2022] NSWSC 1074 Supreme Court of New South Wales Australia - New South Wales 12 Aug 2022 AustLII flag 3
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
Securecorp (NSW) Pty Ltd v Chief Commissioner of State Revenue [2019] NSWSC 744 Supreme Court of New South Wales Australia - New South Wales 21 Jun 2019 AustLII flag 7
Heperu Pty Ltd v Belle (No 3) [2013] NSWSC 1088 Supreme Court of New South Wales Australia - New South Wales 13 Aug 2013 AustLII flag 3
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 flag 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 flag 8
Bridges Financial Services Pty Ltd v Chief Commissioner of State Revenue [2005] NSWSC 788; (2005) 222 ALR 599; 60 ATR 237 Supreme Court of New South Wales Australia - New South Wales 9 Aug 2005 AustLII flag 22
Chief Commissioner of State Revenue v Shell Energy Operations [2023] NSWCA 113; (2023) 116 ATR 337 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 26 May 2023 AustLII flag 3
Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCA 40 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Mar 2023 AustLII flag 55
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 flag 20
Dungowan Manly Pty Ltd v McLaughlin [2012] NSWCA 180; (2012) 90 ACSR 62 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 19 Jun 2012 AustLII flag 16
Tomanovic v Global Mortgage Equity Corporation Pty Ltd (No 2) [2011] NSWCA 256; (2011) 288 ALR 385; (2011) 86 ACSR 119 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 30 Aug 2011 AustLII flag 106
Batterham v Makeig [2010] NSWCA 86 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 22 Apr 2010 AustLII flag 10
Arnold v Minister Administering the Water Management Act 2000 [2008] NSWCA 338; (2008) 230 FLR 365; (2008) 253 ALR 173; (2008) 73 NSWLR 196; (2008) 163 LGERA 429 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 4 Dec 2008 AustLII flag 34
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 flag 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 flag 101
Waters v PC Henderson (Australia) Pty Ltd [1994] NSWCA 338; (1994) 254 ALR 328 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 6 Jul 1994 AustLII flag 127
Brisbane Bears – Fitzroy Football Club Ltd v Commissioner of State Revenue [2017] QCA 223; 106 ATR 415 Supreme Court of Queensland - Court of Appeal Australia - Queensland 6 Oct 2017 AustLII flag 1
Milisits v South Australia [2017] SASC 186 Supreme Court of South Australia Australia - South Australia 15 Dec 2017 AustLII flag 2
Gasflow Pty Ltd v Commissioner of State Revenue (Review and Regulation) [2018] VCAT 1702 Victorian Civil and Administrative Tribunal Australia - Victoria 29 Oct 2018 AustLII flag 1
McCleary v Commonwealth DPP (1998) 20 WAR 288; (1998) 157 ALR 301 Australia - Western Australia circa 1998 LexisNexis AU flag 30
Macquarie International Health Clinic Pty Ltd v University of Sydney (1998) 98 LGERA 218 Australia circa 1998 Legal Online / Westlaw flag 28
McFarlane v Kelly 85 FLR 357 Australia circa 2018 Legal Online / Westlaw flag 2
Nix & Dunn v Pittwater Council (1994) 84 LGERA 199 Australia circa 1994 Legal Online / Westlaw flag 31
Central Asbestos Co v Dodd [1973] AC 518; [1972] 2 All ER 1135; (1972) 3 WLR 333; 13 KIR 75; [1972] 2 Lloyds Rep 413 United Kingdom circa 1973 LexisNexis / Westlaw flag 104
Noordam (No 2) [1920] AC 904 United Kingdom circa 1920 LexisNexis / Westlaw flag 11
Koala Motels Pty Ltd v Chief Licensing Inspector (1977) 18 ALR 12 Australia circa 1977 LexisNexis AU flag 23

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