Exempt wages paid or payable by a council or county - delegation of functions

In Newcastle Airport Ltd v Chief Commissioner of State Revenue [2014] NSWSC 1501 the Court found that in making contracts of employment with its employees and paying wages, Newcastle Airport Ltd was exercising a function delegated to it by councils. Further, the Court held that as a result of the delegation of functions, the wages  paid are to be taken to have been paid or to have been payable by the councils for the purposes of s58 of the Payroll Tax Act and therefore deemed to be exempt wages.