2010

December

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

• input tax credits, limitation period
• LawCite link

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

• sale of foreign currency, gst-free, in relation to rights
• Appeal to Full Court – [2009] FCAFC 133
• first instance – [2008] FCA 1961
• transcript of special leave application – [2010] HCATrans 56
• transcript of High Court appeal – [2010] HCATrrans 125
• ATO decision impact statement
• LawCite link

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

 

• financial supplies, apportionment, default payments
• first instance – [2009] FCA 683
• transcript of special leave application – [2011] HCATrans 114
• Witten submissions by Applicant in High Court
• Chronology filed in High Court
• Written submissions by Respondent in High Court
• Reply by Applicant in High Court
• LawCite link

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

• GST clause, land contracts
• LawCite link

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

• input tax credits, subsidies paid to taxi operators
• first instance – [2009] FCA 1209
• transcript of special leave application – [2010] HCATrans 330
• ATO decision impact statement
• LawCite link

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

• GST clause, offer of compromise
• LawCite link

June

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

• beverages, classification, gst-free
• first instance – [2009] FCA 668
• application for leave to appeal out of time – [2009] FCA 1194
• ATO decision impact statement
• LawCite link

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

• sale of vacant residential land, whether taxable supply or input taxed supply
• Appeal to Federal Court – [2009] FCA 1426
• first instance – [2009] AATA 395
• ATO decision impact statement
• LawCite link

May

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

• long term lease, input taxed supply
• first instance – [2009] FCA 641
• transcript of special leave application – [2010] HCATrans 255
• ATO decision impact statement
• LawCite link

April

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

• input tax credits, luxury car, trading stock
• LawCite link

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

• duty free goods, gst-free
• LawCite link

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

• taxable supply, damages
• LawCite link

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

• second hand goods, sale and leaseback, input tax credits
• ATO decision impact statement
• LawCite link

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

• partnership, enterprise, penalties
• LawCite link

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

• input tax credits, validity of tax invoices
• LawCite link

April

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

• enterprise, collection of artwork  and antiques
• first instance – [2008] AATA 461
• ATO decision impact statement
• LawCite link

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

• enterprise, boating activities
• LawCite link

February

January

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

• supply by partnership
• 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

• 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