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