Eastern Football League v Commissioner of State Revenue [2006] VCAT 233
This was a payroll tax matter, which was heard by the Victorian Civil and Administrative Tribunal. A decision was handed down on 30 January 2006 in favour of the taxpayer.
The issue was whether the umpires appointed by the Eastern Football League (a not-for-profit incorporated association established to promote, co-ordinate and administer the sport of Australian Rules football through its member clubs) are common law employees.