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Gasflow Pty Ltd v Commissioner of State Revenue (Review and Regulation) 1

[2018] VCAT 1702

Victorian Civil and Administrative Tribunal

Australia - Victoria

29th October, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Urban Land Corridor Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2018] VCAT 1983	Victorian Civil and Administrative Tribunal	Australia - Victoria	13 Dec 2018	AustLII		1

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s70.1
Payroll Tax Act 2007 (NSW)
Pay-roll Tax Act 1971 (NSW)
Payroll Tax Act 2007 (Vic)
Taxation Administration Act 1997 (Vic)	s106
Victorian Civil and Administrative Tribunal Act 1998 (Vic)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fyna Projects Pty Ltd v Chief Commissioner of State Revenue	[2018] NSWSC 1220	Supreme Court of New South Wales	Australia - New South Wales	3 Aug 2018	AustLII		3
Carvalho v Commissioner of State Revenue (Review and Regulation)	[2017] VCAT 1295	Victorian Civil and Administrative Tribunal	Australia - Victoria	21 Aug 2017	AustLII		5
Channel Pastoral Holdings Pty Ltd v Commissioner of Taxation	[2015] FCAFC 57; (2015) 232 FCR 162; (2015) 321 ALR 261; [2015] ATC 20-503	Federal Court of Australia	Australia - Commonwealth	7 May 2015	AustLII		16
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		27
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		28
Liquid Rock Constructions Pty Ltd v Commissioner of State Revenue (Taxation)	[2011] VCAT 2164	Victorian Civil and Administrative Tribunal	Australia - Victoria	15 Nov 2011	AustLII		6
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
DSG Pty Ltd v Victorian WorkCover Authority	[2008] VSCA 42; (2008) 20 VR 514	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	3 Apr 2008	AustLII		12
(2000) 43 Atr 413	(2000) 43 ATR 413		Australia	circa 2000	Legal Online / Westlaw		1
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2)	[1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26	High Court of Australia	Australia - Commonwealth	20 May 1998	AustLII		5348
Behmer & Wright Pty Ltd and Commissioner of State Revenue (Vic), Re	(1994) 28 ATR 1082		Australia	circa 1994	Legal Online / Westlaw		9

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