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Church of the New Faith v Commissioner for Pay-Roll Tax
Judgment date: 5/05/1982
Court: VSC
Judge: Young CJ, Kaye and Brooking JJ
Citation:
(1982) 13 ATR 80;
(1982) 82 ATC 4198;
[1983] 1 VR 97;
Catchwords: Taxation and revenue; Payroll tax; Exemption of wages paid by religious institution; What constitutes religion;