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Central Bayside General Practice Association Ltd v Commissioner of State Revenue, [2006] HCA 43

This was a Pay-roll Tax matter which was heard by the High Court. A decision was handed down on 31 August 2006 in favour of the taxpayer.

The issue was whether the taxpayer could claim a charitable exemption under section 10(bb) of the Payroll Tax Act 1971.

Read the judgment.

Updated: 1 December 2025