Optical Superstore Pty Ltd v Commissioner of State (Review and Regulation) (Corrected) 5

[2018] VCAT 169

Victorian Civil and Administrative Tribunal

Australia - Victoria

9th March, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
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	17
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	2
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	6
Homefront Nursing Pty Ltd v Chief Commissioner of State Revenue	[2019] NSWCATAD 145	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	25 Jul 2019	AustLII	3
Commissioner of State Revenue v The Optical Superstore Pty Ltd	[2018] VSC 524	Supreme Court of Victoria	Australia - Victoria	21 Sep 2018	AustLII	3

Legislation Cited

Legislation Name	Provision
Payroll Tax Act 2007 (NSW)
TA Act (NSW)	s3, s25, s28, s29, s30, s35, s73, s106, s107, s110
Pay-roll Tax Act 1971 (NSW)
Taxation Administration Act 1997 (Vic)	s106, s111, s114
VCAT Act (Vic)	s51, s98

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
[2018] Page 175	[2018] Page 175		United Kingdom	circa 2018		1
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Swan v Uecker	[2016] VSC 313	Supreme Court of Victoria	Australia - Victoria	10 Jun 2016	AustLII	30
Freelance Global v Bensted	[2016] VSC 181	Supreme Court of Victoria	Australia - Victoria	13 May 2016	AustLII	16
Rainn Pty Ltd v Commissioner of Land Tax	[2016] VCAT 402	Victorian Civil and Administrative Tribunal	Australia - Victoria	17 Mar 2016	AustLII	20
Korda v Australian Executor Trustees (SA) Ltd	[2015] HCA 6; (2015) 255 CLR 62; (2015) 317 ALR 225; (2015) 145 ALD 495; (2015) 89 ALJR 340; (2015) 105 ACSR 498	High Court of Australia	Australia - Commonwealth	circa 2015	AustLII	112
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	45
Denison Funds Management Ltd v Commissioner of State Revenue (Review and Regulation)	[2014] VCAT 1385	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 Nov 2014	AustLII	3
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	25
Commissioner of State Revenue (Vic) v Snowy Hydro Ltd	[2012] VSCA 145; (2012) 43 VR 109	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	29 Jun 2012	AustLII	36
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII	28
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	96
Specsavers Pty Ltd v The Optical Superstore Pty Ltd	[2010] FCA 151	Federal Court of Australia	Australia - Commonwealth	22 Feb 2010	AustLII	2
Drake Personnel Ltd v Commissioner of State Revenue	[2000] VSCA 122; (2000) 2 VR 635; 44 ATR 413	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	30 Jun 2000	AustLII	49
Associated Alloys Pty Ltd v ACN 001 452 106 Pty Ltd (The Associated Alloys Case)	[2000] HCA 25; (2000) 202 CLR 588; (2000) 171 ALR 568; (2000) 74 ALJR 862; (2000) 18 ACLC 509; (2000) 46 ATR 91; [2000] Aust Contract Reports 90-114; (2000) 21 Leg Rep 9	High Court of Australia	Australia - Commonwealth	circa 2000	AustLII	244
Behmer & Wright Pty Ltd and Commissioner of State Revenue (Vic), Re	(1994) 28 ATR 1082		Australia	circa 1994	Legal Online / Westlaw	9
Accident Compensation Commission v Odco Pty Ltd	[1990] HCA 43; (1990) 95 ALR 641; (1990) 64 ALJR 606	High Court of Australia	Australia - Commonwealth	22 Oct 1990	AustLII	53
Mayne Nickless Ltd v Mackintosh	[1989] VicRp 79; [1989] VR 878		Australia - Victoria	17 Feb 1989	AustLII	13
29-31 RCS 21	29-31 RCS 21	Supreme Court of Canada	Canada	circa 1994		1

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