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Roy Morgan Research Centre Pty Ltd v Commissioner of State Revenue
Judgment date: 24/10/1997
Court: VSCA
Judge: Winneke P, Phillips and Kenny JJA
Citation:
(1997) 37 ATR 528;
(1997) 97 ATC 5070;
BC9705580;
Catchwords: Taxation and revenue; Payroll tax; Independent contractors; Whether independent contractor or employee under employment contract;