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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
(2000) 43 Atr 413	(2000) 43 ATR 413		Australia	circa 2000	Legal Online / Westlaw		1
Behmer & Wright Pty Ltd and Commissioner of State Revenue (Vic), Re	(1994) 28 ATR 1082		Australia	circa 1994	Legal Online / Westlaw		9
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
Conder Tower Pty Ltd v CSR	[2012] VSC 107	Supreme Court of Victoria	Australia - Victoria	27 Mar 2012	AustLII		28
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
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
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
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
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
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

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