Glebe Administration Board v. Commissioner of Pay-roll Tax (N.S.W.).

Judges: Priestley JA

McHugh JA
Lee AJA

Court:
Supreme Court of New South Wales (Court of Appeal)

Judgment date: Judgment handed down 18 September 1987.

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McHugh J.A.

In this matter I have had the great advantage of reading the judgments of Priestley J.A. and Lee J. The question involved in the appeal is a difficult one. As the judgment of Lee J. demonstrates, the case put forward by the appellant for exemption from the assessment of payroll tax is a powerful and persuasive one. Nevertheless, I have come to the conclusion that the judgment of the trial Judge was correct. I have arrived at that conclusion for the reasons which have led Priestley J.A. in his judgment to dismiss the appeal.

In my opinion the appeal should be dismissed with costs.