Telecommunications Industry Ombudsman Ltd v Commissioner of State Revenue [2017] VSC 286

PAYROLL TAX – Charitable institution – Public benefit – Dominant purpose – Telecommunications Dispute Resolution Service – Nature of characterisation – Effective activities for benefit of members of the public – Statute of Charitable Uses 1601 (Eng) (Statute of Elizabeth) – Payroll Tax Act 2007, s 48(1) and (2) – Taxation Administration Act 1997, Part 4 and Part 10 – Taxation Administration Act 1997, s 96. Click here