Case Analysis – Australian Cases

Lastest additions

Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCAFC 117

  • whether Rio Tinto is entitled to credits for the GST paid on the acquisitions made by the members of the GST group in relation to the supply of residential accommodation to employees, contractors and ancillary service providers in the remote Pilbara region
  • case analysis of primary judge – [2015] FCA 94

Acquatic Air Pty Limited v Siewert [2015] NSWSC 928

  • supply of air ambulance services was GST-free notwithstanding that the supplier did not have a statutory licence to provide ambulance services – supply is GST-free regardless of whether the supply is made to the hospital or the patient

Anderson and Commissioner of Taxation [2015] AATA 167

  • whether the trustee of a trust was liable for GST on taxable supplies made by the trust – discussion of implications where individual acts as trustee and personal liability of trustee for GST

Bryxl Pty Ltd as Trustee for the Kypu Trust and Commissioner of Taxation [2015] AATA 89

  • whether the applicant was carrying on an enterprise of land development and was entitled to input tax credits in respect of certain acquisitions

A – Z

Acquatic Air Pty Limited v Siewert [2015] NSWSC 928

  • supply of air ambulance services was GST-free notwithstanding that the supplier did not have a statutory licence to provide ambulance services – supply is GST-free regardless of whether the supply is made to the hospital or the patient

Anderson and Commissioner of Taxation [2015] AATA 167

  • whether the trustee of a trust was liable for GST on taxable supplies made by the trust – discussion of implications where individual acts as trustee and personal liability of trustee for GST

AP Group v Commissioner of Taxation [2013] FCAFC 105

ATS Pacific Pty Ltd v Commissioner of Taxation [2013] FCA 431

  • whether non-resident made taxable supply to overseas travel agents for arranging tour packages for non-resident tourists

Badaoui and Konig and Commissioner of Taxation [2011] AATA 672

  • whether taxpayer made acquisitions, creditable acquisitions, penalties

Bryxl Pty Ltd as Trustee for the Kypu Trust and Commissioner of Taxation [2015] AATA 89

  • whether the applicant was carrying on an enterprise of land development and was entitled to input tax credits in respect of certain acquisitions

Cityrose Trading Pty Ltd v Booth [2013] VSC 504

  • whether the GST Special Condition in a real estate contract was meaningless and should be severed from the contract – or whether the special condition allowed for GST to be recovered

Confidential and Commissioner of Taxation [2013] AATA 624

  • whether applicant entitled to input tax credits in respect of the acquisition of intellectual property and debtors from related penalties

Cyonara Snowfox Pty Ltd v Commissioner of Taxation [2012] FCAFC 177

  • whether party can choose to use margin scheme after supply – whether taxpayer has established that a supply had been GST-free as a supply of a going concern – whether Commissioner was barred from recovering the GST because it had not issued a valid notice under s 105-50 of Schedule 1 to the TAA

Duoedge Pty Ltd v Leong & Anor [2013] VSC 36

  • whether implied term of real estate contract that vendor would refund the GST amount if GST did not apply to the sale and that the contract should be rectified accordingly

ECC Southbank Pty Ltd as trustee for Nest Southbank Unit Trust v Commissioner of Taxation [2012] FCA 795

  • whether supply of shared and studio style apartments the supply of “commercial residential premises”

Educational Pty Ltd and Commissioner of Taxation [2011] AATA 445

  • enterprise

The Hotel Apartment Purchaser and Commissioner of Taxation [2013] AATA 567

  • whether applicant liable increasing adjustments under Division 135 of the GST Act in respect of the purchase of two apartments leased for residential purposes – whether apartments acquired as the supply of a going concern – whether vendor carrying on an enterprise

International All Sports v Commissioner of Taxation [2011] FCA 824

  • gambling supplies, refunds

Commissioner of Taxation v Luxottica Retail Australia Pty Ltd [2011] FCAFC 20

  • mixed supply, apportionment of discount between taxable and GST-free supplies

Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCAFC 117

  • whether Rio Tinto is entitled to credits for the GST paid on the acquisitions made by the members of the GST group in relation to the supply of residential accommodation to employees, contractors and ancillary service providers in the remote Pilbara region
  • case analysis of primary judge – [2015] FCA 94

Rod Mathieson Truck Hire Pty Ltd as trustee for the Mathieson Family Trust and Commissioner of Taxation [2013] AATA 496

  • whether the taxpayer was liable for GST on the entire amount of consideration payable for the sale of land, notwithstanding that part of the consideration was lent to the purchaser under a vendor finance arrangement and the loan was only partially repaid

MBI Properties v Commissioner of Taxation [2013] FCAFC 112 

  • whether the purchaser of a leased residential apartment as a going concern has an increasing adjustment under Division 135 of the GST Act

Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142

  • net amount, refunds, whether Commissioner entitled to delay payment

Naidoo and Commissioner of Taxation [2013] AATA 443

  • whether the applicant was carrying on an enterprise – whether the applicant was still obliged to pay GST in the relevant period by relying on s 105-65 of Schedule 1 to the TAA and the issue of a GST assessment for a positive net amount – whether the Tribunal has jurisdiction to hear an application to review a decision of the Commissioner with respect to s 105-65.

Reglon Pty Limited v Commissioner of Taxation [2011] FCA 805

  • taxable supply, damages, conversion of property

Sanctuary Australasia Pty Ltd and Commissioner of Taxation [2013] AATA 371

  • s 8AAZLGA of the TAA – whether Applicant can object to decision to retain refund after assessment issued

Storage Equities Pty Ltd v Valuer-General [2013] NSWLEC 137

  • whether the valuation of real property should include GST

A Taxpayer and Commissioner of Taxation [2011] AATA 160

  • division 129 adjustment, apportionment methodology

Trnka and Commissioner of Taxation [2012] AATA 492

  • whether applicant substantiated input tax credits claimed in respect of horse racing and breeding enterprise

Commissioner of Taxation v Unit Trend Services Pty Ltd (High Court)

  • Division 165 – whether the GST benefit was “not attributable” to  the making of a choice, election, application or agreement  that is expressly provided for by the GST Act

Unit Trend Services Pty Ltd v Commissioner of Taxation [2012] FCAFC 112 (Full Federal Court)

  • sale of real property under margin scheme, whether anti-avoidance provisions in Division 165 apply

Wynnum Holdings No 1 Pty Ltd and Commissioner of Taxation [2012] AATA 616

  • whether the Applicant was carrying on an enterprise or acting as bare trustee, whether property commercial residential premises or residential premises

Yacoub v Commissioner of Taxation [2012] FCA 678

  • whether applicant liable for GST as a partner in partnership or only partly liable as a joint venture

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