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Muir Electrical Co Pty Ltd v Commissioner of State Revenue
Judgment date: 17/06/2002
Court: VSC
Judge: Mandie J
Citation:
(2002) 50 ATR 311;
[2002] ACL Rep 385 VIC 3;
[2002] ACL Rep 405 VIC 13;
[2002] VSC 224;
2002 ATC 4590;
BC200203879;
Catchwords: Taxation and revenue; Payroll tax; Grouping of related and associated employers; Application for leave to appeal;
Statutes; Interpretation; (VIC) Pay-roll Tax Act 1971 s 9A(1A); ' a business';