2021-

2023

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

2022

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