swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Taxes - Other - From: 1980 To: 1984
This page lists 2 cases, and was prepared on 02 April 2018.
Customs and Excise Commissioners v Oliver [1980] STC 73
1980
Griffiths J
Taxes - Other
Griffiths J considered what was meant by possession of goods: "By 'possession' is meant in this context control over the goods in the sense of having the immediate facility for their use. This may or may not involve the physical removal of the goods."
1 Citers
Church of the New Faith v Commissioner of Pay-Roll Tax (Victoria) [1983] HCA 40
27 Oct 1983
Mason ACJ, Murphy, Wilson, Brennan and Deane JJ
Taxes - Other
High Court of Australia - (Victoria) The Court referred to which " . . seek to explain, in terms of a broader reality, the existence of the universe, the meaning of human life and human destiny."
Pay-roll Tax (Vict.) - Exemption - Religious or public benevolent institution - Scientology - Religion - Pay-roll Tax Act 1971 (Vict.),s. 10(b).
1 Citers
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