Tomorrow morning Greenwood J is listed to hand down the decision of the Full Federal Court in Unit Trend Services Pty Ltd v Commissioner of Taxation.  This decision provides the first opportunity for the Full Federal Court to consider the anti-avoidance provisions in Division 165 of the GST Act. The matter is an appeal from a decision of the Tribunal, which I believe was reported as The Taxpayer and Commissioner of Taxation [2010] AATA 497 and it involves the application of the margin scheme, grouping and Division 165.

The decision of the Tribunal was discussed in a paper I presented earlier this year dealing with Division 165, which can be accessed here.