2021-

2022

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.

remission of matter by Federal Court on appeal – calculation of GST payable under margin scheme – valuation on an as is basis using hindsight information – approved valuation for the purposes of GST Act – taxation shortfall – administrative penalties
Federal Court appeal – Decleah Investments Pty Ltd and Prince Removal and Storage Pty Ltd as Trustees for the PRS Unit Trust v Commissioner of Taxation [2018] FCA 717
First instance – Decleah Investments Pty Ltd and Anor as Trustee for the PRS Unit Trust and Commissioner of Taxation [2017] AATA 2418

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

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

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

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

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