2021-

2024

Ecosse Group Holdings Pty Ltd and Commissioner of Taxation [2024] AATA 2073

  • Goods and Services Tax – input tax credit – creditable acquisition – acquisition – supply – consideration – demand for payment – tax invoice – period to which input tax credit to be attributed – penalties – remission of penalties – recklessness

Konebada Pty Ltd ATF William Lewski Family Trust v Commissioner of Taxation [2024] FCAFC 42

  • Goods and Services Tax – where appellant paid invoices rendered by lawyers acting on behalf of individual beneficiaries and certain related entities – where appellant claimed input tax credits in respect of the payment of those invoices – where an individual who controlled the appellant instructed and received advice from lawyers – whether the individual engaged the lawyers on behalf of the appellant – whether scope of appellant’s enterprise included acquisition of legal services provided to beneficiaries of family trust and family group companies – appeal dismissed on these grounds

SLDL and Commissioner of Taxation [2024] AATA 912

  • GOODS AND SERVICES TAX – gambling supplies –
  • gambling events – where there is a calculation of global GST amounts – total amounts wagered – total monetary prizes

GHTZ and Commissioner of Taxation [2024] AATA 453

  • LUXURY CAR TAX – whether Applicant entitled to decreasing luxury car tax adjustments – whether refusal to accept a quote is contrary to the statute – whether Applicant was acting as agent for an undisclosed principle – whether Applicant acted as trustee for other entities – whether transactions were shams – whether s 15-30 of the A New Tax System (Luxury Car Tax) Act 1999 should be construed in the light of its heading and other context – whether Division 165 of A New Tax System (Goods and Services Tax) Act 1999 applies

CPG Group Pty Ltd and Commissioner of Taxation [2024] AATA 199

  • GST – general anti-avoidance provision – gold industry – whether it would be concluded an entity entered into scheme for sole or dominant purpose of obtaining a GST benefit – whether obtaining a GST benefit the principal effect of scheme – decision set aside

Lance and Commissioner of Taxation [2024] AATA 11

  • GST – taxable supply – enterprise – whether sale of property made in the course or furtherance of an enterprise – whether property subdivided for family living arrangement – whether property subdivided for sale – meaning of “in the form of a business” – whether evidence of applicant reliable – whether applicant discharged burden of proof – objection decision affirmed.

2023

HNMF and Commissioner of Taxation [2023] AATA 4067

  • GST – general anti-avoidance provision – gold industry – whether it would be concluded an entity entered into scheme for sole or dominant purpose of obtaining a GST benefit – whether obtaining a GST benefit the principal effect of scheme – decision set aside

Banktech Group Pty Ltd and Commissioner of Taxation [2023] AATA 3850

  • GOODS AND SERVICES TAX – financial supplies – whether supply is an ATM service being a withdrawal from account – whether automatic teller machine service takes trade meaning or ordinary meaning – held ordinary meaning applies – supplies are not ATM supplies – decision affirmed

Managed Contracts Pty Ltd and Commissioner of Taxation [2023] AATA 3581

  • where applicant did not maintain a schedule of sales and purchases for each tax period instead relying on bank statements – whether applicant discharged burden of proving assessments excessive – decision varied

Hornsby Shire Council v Commonwealth of Australia [2023] HCA 19

  • Where Commonwealth makes grants to States for local government purposes under Local Government (Financial Assistance) Act 1995  (Cth) (“Local Government Assistance Act”) – Where States agreed that local government would make “notional GST” payments notwithstanding prohibition in s 114 of Constitution against Commonwealth imposing tax on State property – Where s 15(aa) of Local Government Assistance Act provided as a condition on grants of financial assistance that States withhold from local governing bodies amounts representing notional GST payments that should have, but have not, been paid by those bodies – Where s 15(c) of Local Government Assistance Act provided that where State failed to comply with s 15(aa), State must repay to Commonwealth amount not more than amount which State failed to pay – Where plaintiff, a local government body, paid notional GST arising from sale of vehicle under protest – Whether notional GST was tax on State property contrary to s 114 of Constitution.

Simplot Australia Pty Limited v Commissioner of Taxation [2023] FCA 1115

  • goods and services tax – exemption – whether certain frozen food supplied and imported by the applicant was “of a kind” “marketed as a prepared meal”

Assad and Commissioner of Taxation [2023] AATA 2995

  • Goods and services tax – cancellation of ABN and GST registrations – whether taxpayer carrying on an enterprise – whether GST assessments excessive – insufficient reliable evidence – decision to cancel ABN and GST registrations affirmed – decision in respect to GST assessments affirmed

Semmens and Commissioner of Taxation [2023] AATA 2060

  • oods and services tax – input tax credits – four year rule to claim input tax credit – notification of entitlement to input tax credits – taxpayer’s burden to prove assessment excessive or otherwise incorrect – decision under review affirmed

Automotive Invest Pty Limited v Commissioner of Taxation [2023] FCAFC 129

  • luxury car tax – goods and services tax – appeal from decision of primary judge which held that cars were used and intended to be used for a purpose in addition to being held as trading stock – where cars exhibited in “Gosford Classic Car Museum” – where cars were generally available for sale and were trading stock – whether cars were used or intended to be used as trading stock “and for no other purpose”

Container Homes Designer Domain Pty Ltd and Commissioner of Taxation [2023] AATA 1815

  • GOODS AND SERVICES TAX – whether payment upon entry into contract a deposit – whether applicant acting as agent for customer – held applicant not acting as agent but payment not a deposit – decision set aside

Hannover Life Re of Australasia Ltd v Commissioner of Taxation [202] FCA 680

  • goods and services tax – input tax credits – creditable acquisitions – creditable purpose – whether life insurer is entitled to input tax credits for certain acquisitions, being commissions paid to licensed distributors of life insurance policies and “overhead” expenses – where life insurer made GST-free supplies of reinsurance – whether commissions and overheads are credible acquisitions as relating not only to input taxed supplies – fair and reasonable method of calculating extent of creditable purpose

Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2023] FCA 257

  • Goods and Services Tax – whether applicant entitled to input tax credits in respect of payment of invoices for provision of services – whether services acquired in carrying on an enterprise

Chobani Pty Ltd and Commissioner of Taxation [2023] AATA 1664

  • GOODS AND SERVICES TAX – whether supply of Chobani Flip Strawberry Shortcake flavoured yoghurt is GST-free – where flavoured yoghurt sold with blend of dry ingredients – where dry ingredients comprise cookie pieces and chocolate chips – where dry ingredients intended to be “flipped” into flavoured yoghurt by consumer – whether product is a combination of one or more foods at least one of which is biscuit goods or confectionary or food of such a kind – meaning of “food that is a combination” – approach to characterisation of supply – relevant considerations – relevance of intended or assumed actions of consumer – meaning of consists principally of biscuits – meaning of confectionary – whether chocolate chips are confectionary – decision affirmed

Earlmist Pty Ltd as the Trustee of the Earlmist Unit Trust and Commissioner of Taxation [2023] AATA 978

  • GOODS AND SERVICES TAX (GST) – whether creditable acquisitions made – whether Applicants entitled input tax credits of $7.2 million – applications relate to five property developments undertaken by the ‘Westpoint group’ controlled by property developer Mr Norman Carey – Applicants were members of interrelated companies and trusts in the Westpoint group – whether the evidence establishes taxable acquisitions were made by the Applicant entities – tax invoices generated on or around appointment of receivers and managers to the trustee companies of the Applicant – where documentation said to evidence supplies was sometimes inconsistent with evidence of Mr Carey – Applicants had difficulty obtaining documentation seized by Australian Securities and Investments Commission – Applicants’ unable to meet burden of proof – Reviewable Decisions in all applications affirmed

Commissioner of Taxation v Complete Success Solutions Pty ltd ATF Complete Success Solutions Trust [2023] FCAFC 19

  • goods and services tax – precious metal – scrap gold – appeal and cross-appeal – where Administrative Appeals Tribunal considered taxpayer’s entitlement to input tax credits in the periods 1 August 2016 to 30 November 2016 (First Period) and 1 December 2016 to 31 January 2017 (Second Period) – where Commissioner accepted that some supplies made to a “dealer in precious metal” within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act) – First Period remitted for reconsideration – Div 165 of the GST Act – whether the Tribunal erred in its approach to Div 165 – Second Period remitted for reconsideration
  • Appeal from STNK and Commissioner of Taxation [2021] AATA 3399

Messenger Media and Information Technology Pty Ltd and Commissioner of Taxation [2023] AATA 752

  • goods and services tax – eligibility to claim input tax credits – 4 year time limit in section 105-55 of Schedule 1 to the Tax Administration Act 1953 (Cth) – whether reviewable GST decision – decision under review affirmed.

2022

Domestic Property Developements Pty Ltd and Commissioner of Taxation [2022] AATA 4436

  • Where residential premises leased then made available for either leasing or sale – whether premises are “new residential premises” – whether “excess GST” passed on to buyer – decision affirmed

Commissioner of Taxation v Landcom [2022] FCAFC 204

  • appeal from decision of primary judge setting aside objection decision – objection to private ruling – where single contract of sale concerned the sale of freehold interests in four lots of land – whether sale would be a single “supply” of land for the purpose of calculating the “margin” in s 75-10 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth)

SVYR and Commissioner of Taxation [2022] AATA 3994

  • mobile telephone and tablet accessories – where telecommunications provider granted credit to customer of its licensed retail mobile telephone and accessories outlet for purchases of accessories – where account paid by telecommunications provider to retail outlet less than financed price repaid by customer – whether creditable acquisition by retail outlet – whether retail outlet has decreasing adjustment – significance of contractual terms – no taxable supply by telecommunications provider to retail outlet – not creditable acquisition – no desecrating adjustment – decision affirmed

Chami and Commissioner of Taxation [2022] AATA 3797

  • cancellation of ABN and GST registration – whether the application carried on an enterprise for GST and ABN purposes – where no corroborating independent material to support the applicant’s claim – where applicant claimed all corroborating material lost in flood – decision under review affirmed

H& B Auto Repair Centre Pty Ltd and Commissioner of Taxation [2022] AATA 3561

  • goods and services tax – input tax credits – four year rule to claim input tax credit – eligibility to claim input tax credits – taxpayer’s burden to prove assessment excessive or otherwise incorrect – decision under review affirmed

JHKW and Commissioner of Taxation [2022] AATA 2875

  • goods and services tax – input tax credits – four year rule to claim input tax credit – eligibility to claim input tax credits – taxpayer’s burden to prove assessment excessive or otherwise incorrect – decision under review affirmed

Adcon Resources Vic Pty Ltd and Commissioner of Taxation [2022] AATA 2629

  • goods and services tax – GST grouping –part of the same 90% owned group – whether the two companies proposing to form a GST group met the company ownership requirements – start date of GST group -– decisions under review affirmed

Collins and Commissioner of Taxation [2022] AATA 628

  • whether applicant required to be registered for GST – where applicant subdivided and sold 11 lots – whether sales of lots were excluded from registration turnover threshold as capital assets or solely as a consequence of ceasing to carry on or substantially and permanently reducing the size or scale of an enterprise – held sales not so excluded – decision affirmed

Landcom v Commissioner of Taxation [2022] FCA 510

  • CONSTITUTIONAL LAW – s 114 of the Constitutionprohibits the Commonwealth imposing “any tax on property of any kind belonging to a State” – where GST is not imposed on States, but States have voluntarily agreed to pay notional GST – where the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) addresses notional GST, including the amount of notional GST which might be voluntarily paid – where applicant being a State owned corporation sought private binding ruling from Commissioner of Taxation in relation to application of a provision facilitating calculation of notional GST relevant to a proposed sale of land – where Commissioner issued private binding ruling and made an objection decision in relation to notional GST – private ruling and objection decision later claimed only to be a “purported” private ruling and a “purported” objection decision – on commencement of Part IVC appeal, Commissioner argued Court did not have jurisdiction – whether Court has jurisdiction to hear Part IVC appeal – whether there is “matter” within the meaning of ss 75 and 76 of the Constitution – whether there is a justiciable controversy in circumstances where GST cannot be and is not imposed – whether notional GST scheme can give rise to real and enforceable tax liabilities on the part of states – whether issue before the Court was hypothetical – Court found to have jurisdiction – states found to have real interest in the calculation of notional GST – states entitled to seek rulings about how provisions of GST Act apply
  • TAXATION – where applicant proposed to transfer several freehold interests in land to third party as part of single contract – whether a single “supply” of land for the purpose of calculating the “margin” contained in s 75-10 of the GST Act – held that each supply of a freehold interest was a separate supply

Kais Jewellery (Syd) Pty Ltd and Commissioner of Taxation [2022] AATA 425

  • GOODS AND SERVICES TAX – whether applicant entitled to input tax credits on purported acquisitions of scrap gold – where neither purported supplier paid GST on purported supplies – where no evidence of how suppliers sourced scrap gold – whether acquisitions made – weight to be given to statement provided by witness who died before hearing – applicant’s burden of proof not discharged – decision affirmed

2021

FFYS and Commissioner of Taxation [2021] AATA 8844

  • whereas the applicant provides rooms for rent through the AirBnB platform – whether the applicant is carrying on a business in doing so – whether these activities constitute a supply of commercial residential premises to guests – applicant not carrying out a business – no such supply occurred – decision under review affirmed. 

Decleah Investments Pty Ltd as Trustee for the PRS Unit Trust and Commissioner of Taxation [2021] AATA 4821

M3K Services Pty Ltd and Commissioner of Taxation [2021] AATA 4416

  • GOODS AND SERVICES TAX – whether refund of excess GST paid is denied by s 142-10 of the A New Tax System (Goods and Services Tax Act) 1999 – whether excess GST passed on – where supplier priced to the market, rather than on a cost-plus margin basis – held GST passed on – whether s 142-15 of the Act applied to treat s 142-10 as never having applied – held s 142-15 not applicable – reviewable decisions affirmed

Commissioner of Taxation v Burswood Nominees Limited as trustee for the Burswood Property Trust [2021] FCAFC 151

  • goods and services tax – gambling supplies – junkets – agreements between casino and junket tour operators – where commissions and rebates were payable by the casino to the junket tour operator or by the junket tour operator to the casino – where, at the conclusion of the junket, a total amount would be payable by the junket tour operator to the casino or by the casino to the junket tour operator – whether the commissions and rebates, or the total amount payable, were subject to the special rules for gambling supplies in Div 126

STNK and Commissioner of Taxation [2021] AATA 3399

  • GOODS AND SERVICES TAX – whether applicant’s sales GST-free under
    s 38-385 of the A New Tax System (Goods and Services Tax) Act 1999 – whether recipient of supply a ‘dealer in precious metal’ – onus of proof not discharged – decision affirmed – whether the applicant made a GST-free supply as the exporter of goods – relevance of whether applicant held title to goods at time of export – whether general anti-avoidance rule applies – whether dominant purpose or principal effect of scheme for applicant to obtain input tax credits – where applicant had no knowledge of and obtained no substantial benefit from scheme – held applicant exported goods – held general anti-avoidance rule does not apply – decision set aside 

WYPF and Commissioner of Taxation [2021] AATA 3050

  • margin scheme – whether construction of apartments is non-monetary consideration for acquisition of 99-year leases from Australian Capital Territory development authority – whether excess GST passed on – held building works not consideration for acquisition of leases – held excess GST not passed on

Federal Commissioner of Taxation v Travelex Limited [2021] HCA 8

  • Administration – Goods and services tax – Taxable supply – Running Balance Accounts (“RBA”) – Commissioner’s obligation to pay interest – Where Commissioner lacked statutory authority to amend taxpayer’s GST return – Where net amount in GST return calculated in error – Where Commissioner purported to amend taxpayer’s GST return and credited taxpayer’s RBA – Whether mistaken balance in an RBA is efficacious in law to constitute an RBA surplus within meaning of Pt IIB of Taxation Administration Act 1953 (Cth) – Whether Commissioner obliged to pay interest under Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth).
  • Full Federal Court –  Commissioner of Taxation v Travelex Limited [2020] FCAFC 10
  • Federal Court – [2008] FCA 1961