2000-10 Cases

2010

December

24/12/10 – Clontarf Developments Pty Ltd and Commissioner of Taxation [2010] AATA 1065

8/12/10 – Sunchen Pty Ltd v Commissioner of Taxation [2010] FCAFC 138

  • sale of residential property, residential premises
  • first instance – [2010] FCA 21
  • ATO decision impact statement
  • LawCite link

November

October

September

29/9/10 – Travelex v Commissioner of Taxation [2010] HCA 33

17/9/10 – Commissioner of Taxation v American Express Wholesale Currency Services Pty Limited [2010] FCAFC 122

 

3/9/10 – AFC Holdings Pty Ltd v Shiprock Holdings Pty Ltd [2010] NSWSC 985

August

20/8/2010 – Australian Leisure Marine Pty Ltd and Commissioner of Taxation [2010] AATA 620

  • claim for input tax credits outside limitation period
  • LawCite link

9/8/10 – Pegela Pty Ltd v Oates [2010] NSWCA 186

  • Contract- Formation of Contract- variation- relevance of subsequent conduct to formation of contract- agreement between parties to share in costs of litigation- initial discussion that appellants bound to pay 12% of the total costs- whether subsequent communications referring to 1/12th rate varied original agreement- whether subsequent conduct further varied any variation back to 12%- relevance of failure of appellant to give oral evidence regarding further variation- whether primary judge erred in holding respondents had overpaid based on binding 1/12 agreement- whether finding as to original agreement glaringly improbable- implied terms- whether implied term obvious, or necessary for the reasonable or effective operation of the contract- whether implied term that agreement net of GST.

July

9/7/10 – Commissioner of Taxation v Secretary to the Department of Transport (Victoria) [2010] FCAFC 84

2/7/10 – The Taxpayer and Commissioner of Taxation [2010] AATA 497

  • margin scheme, gst group, division 165 anti-avoidance
  • LawCite link

2/7/10 – A J Lucas Drilling Pty Ltd v McConnell Dowell Constructors (Aust) Pty Ltd (N0 2) [2010] VSCA 128

June

10/6/10 – JMB Beverages Pty Ltd v Commissioner of Taxation [2010] FCAFC 68

1/6/10 – Vidler v Commissioner of Taxation [2010] FCAFC 59

May

24 May 2010 – Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FCAFC 46

April

23/4/10 – Melbourne Car Shop Pty Ltd v Commissioner of Taxation [2010] FCA 373

8/4/10 – Ashton v Monteleone [2010] NSWSC 258

  • Rectification – whether common intention that purchase price of land was “+ GST” – whether price in contract for sale should be rectified by the addition of “+ GST” – calculation of GST where sale partly a taxable supply and partly input-taxed – whether vendor obliged to pay purchaser 1/11th of price on completion

1/4/10 – Tam v Mannall [2010] NSWSC 250

  • CONVEYANCING – contract for sale of land – contract signed and exchanged upon conclusion of auction – whether written contract supplemented by inconsistent oral contract concerning incidence of GST – purchaser seeks specific performance of written contract – vendors seek specific performance of that contract as allegedly supplemented – CONTRACTS – contract in writing – whether modified by collateral oral contract – parol evidence rule – EQUITY – equitable remedies – rectification – common mistake – alleged common intention inconsistent with terms of written contract – vendors must show convincing proof of common intention – vendors rely on words spoken at auction – not shown that purchaser heard these words or by bidding intended to adopt them

February

25/2/10 – Douglass and Commissioner of Taxation [2010] AATA 138

  • creditable acquisition, tax invoices, substantiation
  • LawCite link

12/2/10 – Sogo Duty Free Pty Ltd and Commissioner of Taxation [2010] AATA 111

January

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2009

December

23/12/09 – Mulheron Rigging & Cranes Australia Pty Ltd v Roberts and Schaefer Australia ty Ltd [2009] QSC 429

  •  BUILDING, ENGINEERING AND RELATED CONTRACTS – REMUNERATION – SUBCONTRACTORS’ CHARGES ACT (QLD) – where second defendant was served with a notice of charge under theSubcontractors’ Charges Act 1974 (Qld) and paid a sum of money into court – where plaintiff was obliged to commence proceedings to avoid the charge being deemed to be extinguished under s. 15(3) of the Act – where plaintiff sought to further amend its statement of claim to increase the amount claimed by it to include GST – where first defendant submitted that the charge was extinguished in respect of the difference between the amount paid into court and the amount claimed by the plaintiff – whether the plaintiff’s claim for a lower amount rather than the full amount paid into court had the effect of extinguishing the charge for the amount of the difference – whether amendment of the sum claimed revived the charge – whether GST can be the subject of a charge under the Act

18/12/09 – TT-Line Company Pty Ltd v Commissioner of Taxation [2009] FCAFC 178

  • government rebate paid to ferry operator, consideration, appropriation
  • first instance – [2009] FCA 658
  • ATO decision impact statement
  • LawCite link

17/12/09 – Peet Limited v Richmond (No.2) [2009] VSC 585

  • taxable supply, damages, recovery of GST from defendant
  • LawCite link

16/12/09 – Gagner Pty Ltd trading as Indochine Cafe v Canturi Corporation Pty Ltd [2009] NSWCA 413

November

20/11/09 – South Steyne Hotel Pty Ltd v Commissioner of Taxation [2009] FCAFC 155

  • supply of hotel rooms, characterisation of transactions, taxable supply, input taxed supply, commercial residential premises, gst-free supply, supply of going concern
  • first instance – [2009] FCA 13
  • ATO decision impact statement
  • LawCite link

13/11/09 – Leaseplan Australia Limited v Commissioner of Taxtion [2009] FCA 1309

6/11/09 – The Electrical Goods Importer and Commissioner of Taxation [2009] AATA 854

  • treatment of “cash back” payments, input tax credit
  • LawCite link

October

30/10/09 – Russell v FC of T [2009] FCA 1224

21/10/09 – YXFP and Commissioner of Taxation [2009] AATA 805

  • supply of going concern, agreement in writing
  • LawCite link

September

August

12/8/09 – In the matter of Rodomon Pty Ltd; Hutson & Park as liq of Romoon Pty Ltd v Deacons & Ors [2009] QSC 239

  • MORTGAGE CONTRACT-OTHER MATTERS- Whether funds on trust for the purpose of satisfying GST obligation to the Australian Tax office- Whether security interest over the funds was released by agreement and by tendering instruments of release for its mortgage and fixed charge-Whether second respondent was entitled to the whole of the net proceeds of sale including the amount sought to be paid Australian Tax Office

July

31/7/09 – GXCX and Commissioner of Taxation [2009] AATA 569

  • Division 129 adjustment, supply of residential apartments
  • LawCite link

20/7/09 – Boyce v McIntre [2009] NSWCA 185

  • costs – appeals as to costs – construction and application of s 361 of the Legal Profession Act 2004 – assessment of costs involving non-associated third party payer – whether costs assessor required to consider costs agreement where non-associated third party payer not party to that costs agreement – whether costs assessor entitled to determine amounts in respect of GST.

June

19 June 2009 – Waverley Council and Commissioner of Taxation [2009] AATA 442

  • credit card admin fee, division 81 charge, consideration
  • ATO decision impact statement
  • LawCite link

May

15/5/2009 – Queensland Harvesters Pty Ltd and Commissioner of Taxation [2009] AATA 351

April

24/4/09 – Commissioner of Taxation v Swansea Services Pty Ltd [2009] FCA 402

  • GST on legal costs

March

9/3/09 – Clambake Pty Ltd v Tipperary Projects Pty Ltd (No.3) [2009] WASC 52

  • transitional provisions, review opportunity, lease
  • LawCite link

8/3/09 – Rendyl Properties Pty Limited and Commissioner of Taxation [2009] AATA 177

February

January

30/1/09 – Martinazzo and Commissioner of Taxation [2009] AATA 62

—————————————————————————————————
2008

December

23/12/08 – Touram Pty Ltd ATF the GKA Family Trust and Commissioner of Taxation [2008] AATA 1167

  • sale of vacant land, enterprise, taxable supply, creditable acquisition
  • LawCite link

12/12/08 – Deputy Commissioner of Taxation v PM Developments Pty Ltd [2008] FCA 1886

3/12/08 – AXA Asia Pacific Holdings Limited v Commissioner of Taxation [2008] FCA 1834

November

26/11/08 – Hornsby Shire Council and Commissioner of Taxation [2008] AATA 1060

  • compulsory acquisition, creditable acquisition
  • LawCite link

20/11/08 – Goldberg and Anor and Commissioner of Taxation [2008] AATA 1045

October

September

3/9/08 – Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd & Ors [2008] HCA 41

August

21/8/08 – VCF and Commissioner of Taxation [2008] AATA 731

  • second hand goods, scrap metal business, input tax credits, substantiation, penalties
  • LawCite link

13/8/08 – D’Arcy and Commissioner of Taxation [2008] AATA 709

12/8/08 – Amos v Monsour Pty Ltd [2008] QDC 194

  • COSTS – assessment of indemnity costs – where plaintiff ordered to pay defendants’ costs – short form assessment by costs assessor – two counsel – whether first defendant “carrying on an enterprise” – whether first defendant can claim input tax credits on GST paid

July

30/7/08 – Adamson v Ede [2008] NSWSC 767

  • GST on damages

16/7/08- Moobi v Les Gunn Properties [2008] NSWSC 719

  • Rectification – Contract for sale of land at $2,050,000 – Whether common intention that price was $2,050,000 plus GST – Whether unilateral mistake by vendor to the knowledge of purchaser and with intention to conceal mistake

June

26/6/08 – Brady King Pty Ltd v Commissioner of Taxation [2008] FCAFC 118

May

22/5/08 – Commissioner of Taxation v Reliance Carpet Co Limited [2008] HCA 22

16/5/08 – Winkler and Commissioner of Taxation [2008] AATA 401

  • input tax credits, tax invoices, substantiation
  • LawCite link

13/5/08 – Drysdale and Commissioner of Taxation [2008] AATA 393

  • enterprise, acquisition of yacht, input tax credit
  • LawCite link

April

15/4/08 – Huynh and Anor and Commissioner of Taxation [2008] AATA 305

4/8/08 – Levy v Bergseng [2008] NSWSC 294

  • costs – costs assessment –  construction of costs agreements – applicability of GST to barrister’s fees payable by solicitor where client is overseas resident.

March

February

28/2/08 – KAP Motors Pty Ltd v Commissioner of Taxation [2008] FCA 159

26/1/08 – Nemeth v Prynew Pty Ltd [2009] NSWSC 511

  • damages

January

31/1/08 – McDonald’s Australia Ltd v Commr of Taxation [2008] FCA 37

  • summary judgment application, sale and leaseback, gst group, anti-avoidance
  • application for leave to appeal – [2008] FCA 395
  • LawCite link
——————————————————————————————————-
2007
December
  • GST on tax minimisation scheme, trustee, consideration
  • LawCite link
  • Application under “slip rule” to amend a final order to include a GST recovery clause in the court ordered lease to the plaintiff
November
October
  • supply of gold and silver, supply of rights, taxable supply, gst-free, input taxed, characterisation
  • LawCite link
September
August
  • GST on legal costs
  • fees from members of lottery scheme, consideration, gambling supplies, penalties
  • LawCite link
July
  • promotional items packed with food and marked “free”, taxable supply
  • LawCite link
June
May
April
  • sale of fruit drinks, classification, GST free, whether “wholly” of juices of fruits
  • LawCite link
March
  • GST on legal costs
February
January
——————————————————————————————————-
2006
December
November
October
  • sale of land as part of business transaction, going concern, input tax credits
  • Law Cite link
September
  • enterprise, powered catamaran, input tax credits
  • LawCite link
August
  • decreasing adjustments, adjustment notes, substantiation
  • LawCite link
July
  • GST on legal costs
June
  • sale of concentrated fruit juice syrup, classification, whether marketed principally as food for infants
  • LawCite link
May
April
March
February
  • sale of land, input taxed supply, taxable supply, predominantly for residential accommodation
  • LawCite link
January
——————————————————————————————————-
2005
December
November
October
September
August
July
June
  • supply of leased property, going concern, agreement in writing
  • LawCite link

May

April
March
February
January
——————————————————————————————————-
2004
December
November
  • sale of strata units in hotel, new residential premises, commercial residential premises
  • first instance – [2004] FCA 233
  • LawCite link
October
September
  • mistake in drafting lease, no GST clause, rectification
  • LawCite link
August
July
June
  • sale of land, gst inclusive price, GST registration cancelled prior to settlement, input tax credits
  • LawCite link
May
14/5/04 – No Worries Management v Dolman [2004] QSC 153

  • CONSTRUCTION OF LEASES – Intention of the parties – where lessee sub-lets property to short-term holiday tenants – where GST is payable on letting fees – whether GST is a “deductible expense” under the lease – whether burden of payable GST should be borne by the lessee or lessor
  • boarding house, commercial residential premises
  • LawCite link
  • supply of legal services to US company for legal proceedings in Australia, gst-free, supply to non-resident
  • LawCite link
April
  • owner contributions to body corporate, whether GST payable
  • LawCite link
March
February
January
——————————————————————————————————-
2003
December
November
October
  • lease, gst clause, whether “gross sales” included GST
  • LawCite link
September
August
  • CONSTRUCTION AND INTERPRETATION OF CONTRACTS – PENALTIES AND LIQUIDATED DAMAGES – where the contract provided for the application of liquidated damages for delay in completion of the contracted works – whether a GST component is payable as part of the contract sum and is relevant for the determination of liquidated damages payable under the contract
July

23/7/03 – Vrkic v Otta International [2003] NSWSC 641

  • whether GST included in indemnity costs
June
May
April
March
  • increasing adjustment, recovery from guarantor
  • LawCite link
February
January
——————————————————————————————————-
2002
December
November
October
  • whether GST part of consideration for stamp duty
  • LawCite link
September
August
July
June
May
April
March
February
January
——————————————————————————————————-
2001
December
November
October
September
  • market rent review for lease, whether to include GST
  • LawCite link
August
July
June
May
April
March
February
  • damages, whether payment of judgement sup a supply
  • LawCite link
January
——————————————————————————————————-
2000
December
November
October
September
August
July
June
May
April
March
February
January

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