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
- whether GST payable on various motor vehicle incentive payments paid to car dealers by car manufacturers
- Analysis of Tribunal decision – AP Group Limited and Commissioner of Taxation [2012] AATA 617
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
- 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
- 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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