Chief Commissioner of State Revenue v Elanor Operations Pty Ltd [2022] NSWCA 222 (03 November 2022) (Macfarlan and Gleeson JJA, Griffiths AJA)
Catchwords:
TAXATION – Payroll Tax Act 2007 (NSW) – Appeal from decision of Supreme Court regarding exercise discretion to “de-group” entities under s 79 of the Payroll Tax Act 2007 (NSW) – Appeal dismissed