I have added the first instalment of my analysis of GST cases handed down in 2011. The analysis can also be accessed from the Cases Menu.
The cases analysed to date are:
Federal Court
- International All Sports v Commissioner of Taxation [2011] 824 (gambling supplies, refunds)
- Reglon Pty Limited v Commissioner of Taxation [2011] FCA 805 (damages, taxable supply)
AAT
- Badaoui and Konig and Commissioner of Taxation [2011] AATA 672 (creditable acquisitions)
- Educational Pty Ltd and Commissioner of Taxation [2011] AATA 445 (enterprise)
- A Taxpayer and Commissioner of Taxation [2011] AATA 160 (division 129 adjustments, apportionment methodology)
Stay tuned for more cases. Please note that I will defer any case analysis until all avenues of appeal have been extinguished, e.g., Qantas and Central Equity.
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