Law Institute of Victoria Ltd v CSR [2015] VSC 604
The taxpayer applied for a refund of payroll tax on the basis that it was a non-profit organisation, having as its sole/whole or dominant purpose a charitable purpose under s48 of the Payroll Tax Act 2007 (the Act).
The Commissioner denied the taxpayer’s request as he was not satisfied s48 of the Act applied.
The taxpayers initiated proceedings before the Supreme Court.
On 27 October 2015, the Supreme Court upheld the Commissioner's decisions on the basis that the taxpayer did not have as its sole/whole or dominant purpose a charitable purpose within the meaning of s48 of the Act.
