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Commissioner of Stamps v Garrett Hunter Pty Ltd
Judgment date: 13/08/1997
Court: SASC
Judge: Doyle CJ
Citation:
(1997) 193 LSJS 213;
(1997) 37 ATR 72;
(1997) 69 SASR 275;
(1997) 97 ATC 4787;
BC9703644;
Catchwords: Taxation and revenue; Payroll tax; Grouping of related and associated employers; Whether taxpayers constituted a group for pay-roll tax purposes;