Queensland Stations Pty Ltd v Federal Commissioner of Taxation

70 CLR 539

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Queensland Stations Pty Ltd
v Federal Commissioner of Taxation

Court:

Judges: Latham CJ
Rich J
Dixon J

Subject References:
Taxation and revenue
Pay-roll tax
Droving contract
Employee or independent contractor

Legislative References:
Pay-roll Tax Assessment Act 1941 No 2 - s 3

Hearing date: BRISBANE 20 June 1945;
Judgment date: 3 August 1945;

Sydney

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Questions in case answered (1) No. (2) No. Costs of case to be costs in the appeal. Case remitted to Chief Justice.