Queensland Judgments
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Feez Ruthning (A Firm) v Commissioner of Pay-Roll Tax[2002] QCA 396

Reported at [2003] 2 Qd R 41

Feez Ruthning (A Firm) v Commissioner of Pay-Roll Tax[2002] QCA 396

Reported at [2003] 2 Qd R 41
CITATION: Feez Ruthning (A Firm) v Commissioner of Pay-Roll Tax [2002] QCA 396
JUDGE(S): McPherson JA, Williams JA, Wilson J
DELIVERED ON: 04 October 2002
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Editorial Notes

  • Published Case Name:

    Feez Ruthning (A Firm) v Commissioner of Pay-Roll Tax

  • Shortened Case Name:

    Feez Ruthning (A Firm) v Commissioner of Pay-Roll Tax

  • Reported Citation:

    [2003] 2 Qd R 41

  • MNC:

    [2002] QCA 396

  • Court:

    QCA

  • Judge(s):

    McPherson JA, Williams JA, Wilson J

  • Date:

    04 Oct 2002

Litigation History

EventCitation or FileDateNotes
Primary Judgment[2001] QSC 303 (2001) 48 ATR 13720 Aug 2001Applicant applied for directions in appeal against Commissioner's disallowance of objections to reassessments of payroll tax on remuneration of salaried partners; whether proceeding properly characterised as "rehearing" such that new evidence allowed to be filed; held that appeal to be conducted by way of hearing de novo: de Jersey CJ
Appeal Determined (QCA)[2002] QCA 396 [2003] 2 Qd R 41; (2002) 51 ATR 12204 Oct 2002Commissioner appealed against [2001] QSC 303; whether primary judge erred in holding that taxpayer permitted to adduce new evidence in appeal under s 33 Payroll Tax Act 1971 (Qld); appeal dismissed with costs: McPherson and Williams JJA and Wilson J

Appeal Status

Appeal Determined (QCA)

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