Today the Full Federal Court, in an ex tempore judgment*, dismissed the taxpayer’s appeal of the decision of in Rio Tinto Services Ltd v Commissioner of Taxation  FCA 94. In the decision below, the primary judge dismissed an application by the taxpayer for a declaration that it was entitled to input tax credits in respect of acquisitions made in the course of providing remote housing accommodation to its workforce in the Pilbara mining region of Western Australia.
I will post the written reasons of the Full Court when they become available on austlii. My discussion of the judgment of the primary judge can be accessed here.
*An ex tempore judgment is one that is made on the day of the hearing, as opposed to one made after the Court has reserved its decision.