2020

ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation [2020] FCAFC 190

• precious metal – creditable acquisitions – creditable purpose – whether the taxpayer’s supply of gold to dealers was GST-free or input taxed – where the taxpayer acquired gold that was already of 99.99% fineness, but not in investment form, and therefore not “precious metal” as defined – where the taxpayer processed and sold the gold to dealers in “precious metal” form – whether the taxpayer’s supply of gold to dealers was the “first supply of that precious metal after its refining by … the supplier” and therefore GST-free – construction of “refining” – construction of the “first supply” requirement for a GST-free supply of precious metal – appeal allowed
• First instance – ACN 154 520 199 Pty Ltd (in liq) and Commissioner of Taxation [2019] AATA 5981

Cooper Builders Pty Ltd as trustee for the Cooper & Oxley Builders Unit Trust (in Administration) and Commissioner of Taxation [2020] AATA 4325

• input tax credits – representatives of incapacitated entities – whether administrators entitled to input tax credits – where acquisitions made by an incapacitated entity but consideration provided by administrators – held administrators not entitled to input tax credits – decision affirmed

San Remo Heights Pty Ltd and Commissioner of Taxation [2020] AATA 4023

• where applicant subdivided a single parcel of land over an extended period – where applicant also carried on rental and grazing activities – whether sales of subdivided lots in the course or furtherance of an enterprise – where no evidence of purpose of applicant’s acquisition of the land – relevance of applicant being a company – decision affirmed

Cash World Gold Buyers Pty Ltd and Commissioner of Taxation [2020] AATA 1546

• GST – input tax credits – gold industry – creditable acquisition – whether applicant made acquisitions of precious metal or scrap gold – whether acquisitions made from intermediaries – whether acquisitions made through intermediaries acting as agents – form of tax invoices – whether second-hand goods rules apply – meaning of second-hand goods – form of records required for acquisitions of second-hand goods – whether excess GST passed on to another entity – shortcomings in evidence – whether Commissioner allowed to recover GST twice – recklessness as to operation of taxation laws – amendment of grounds of objection permitted – objection decision re assessment of net amount affirmed – objection decision re imposition of penalty affirmed – decision not to remit penalty affirmed

304 Wanda Street Pty Ltd and Commissioner of Taxation [2020] AATA 921

• GST – input tax credit claim – creditable acquisition – corporate trustee –land acquisition – disallowance – administrative penalty – whether applicant was carrying on an enterprise – taxable supply – objection decision affirmed

Commissioner of Taxation v Travelex Limited [2020] FCAFC 10

• determination of period of interest for RBA surplus pursuant to s 12AD of the Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth) – whether interest payable from 14 days after the date the RBA surplus arose or from 14 days after the date on which the taxpayer gave the Commissioner a notification that was required for the refund – whether the administrative practice of the Commissioner of Taxation of accepting or processing amended or revised GST returns has a legal or statutory basis – held that the taxpayer was not required by any provision in the GST Act or Administration Act to amend or revise its GST return – appeal dismissed

Dobie and Commissioner of Taxation [2020] AATA 292

• whether the applicant entitled to to input tax credits with respect to a hairdressing enterprise – whether enterprise carried on – cancellation of enterprise

2019

ACN 154 520 199 Pty Ltd (in liq) and Commissioner of Taxation [2019] AATA 5981

• GST – input tax credits – gold industry – creditable acquisition – whether applicant made first supply of that precious metal after its refining – meaning of precious metal – meaning of refining – whether ordinary or trade meaning – interpretation of word in statutory context – general anti-avoidance provisions – whether taxpayer engaged in scheme – whether taxpayer obtained a GST benefit – whether an entity that entered into or carried out the scheme or part of the scheme did so with the sole or dominant purpose of the taxpayer getting a GST benefit from the scheme – whether the principal effect of the scheme or of part of the scheme is that the taxpayer gets the GST benefit from the scheme – round robin arrangement – objection decision regarding assessments of net amount of GST affirmed

Skourmallas and Commissioner of Taxation [2019] AATA 5535

• input tax credits – creditable acquisitions – whether applicant carrying on business as a motor dealer – whether acquisition of a luxury motor vehicle in the course of an enterprise – whether of a private or domestic nature – whether applicant acquired the vehicle – Luxury Car Tax (LCT) – whether vehicle acquired and used only as trading stock – time for testing intention and use as trading stock – burden of proof discharged – decisions set aside.

Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation [2019] FCA 2118

• whether the expression “supply of accommodation” in s 38-250(1)(b)(i) encompassed the supply of a freehold interest in an apartment.

Lloyd v Belconnen Lakeview Pty Ltd [2019] FCA 2177

• Whether purchaser of residential premises entitled to a refund of the GST component of the purchase price where the supply was not a taxable supply – whether a failure of a distinct and severable part of the consideration – unjust enrichment

Linfox Australia Pty Ltd v Commissioner of Taxation [2019] FCAFC 131

• fuel tax credits – whether fuel tax credit “taken into account” in assessment of net fuel amount – appeal dismissed

Jarvis-Lavery and Commissioner of Taxation [2019] AATA 5409

• input tax credits – creditable acquisitions – administrative penalties – whether the assessments were excessive – whether the Applicant discharged the burden of proof that the acquisitions were made – decision affirmed

Byron Pty Ltd and Commissioner of Taxation [2019] AATA 2042

• Entitlement to claim input tax credits with respect to the purchase of vehicles and equipment from a related entity – whether creditable acquisitions made – whether the vendor could make a taxable supply because it was not the lawful owner of the vehicles and equipment – meaning of supply – meaning of acquisition – whether applicant liable to provide consideration lack of evidentiary base – administrative penalty – whether conduct involved recklessness – whether applicant is entitled to remission of penalty – objection decision affirmed

Rosebridge Nominees Pty Ltd (in liq) and Commissioner of Taxation [2019] AATA 426

• GST – time limits on entitlement to claim input tax credits and GST refunds – whether special rules relating to representatives of incapacitated entities provide exemption from time limits – whether reviewable GST decision – objection decision affirmed

NKCX and Commissioner of Taxation [2019] AATA 124 –

• whether the Applicant was entitled to input tax credits – whether Applicant carried on enterprise of private investigations, mercantile agent, litigation support, and consultancy – whether Applicant carried on an enterprise of share trading – objection decision affirmed

Qian and Commissioner of Taxation [2019] AATA 14 

• Eligibility for GST registration – whether Applicant an employee or independent contractor – employment characterisation – “labour hire” arrangement – significant degree of control practical not contractual – significant piece of equipment provided by Applicant – relevance of self-characterisation by parties of relationship – objection decision set aside

Linfox Australia Pty Ltd and Commissioner of Taxation [2019] AATA 222

• fuel tax credits – whether fuel tax credit “taken into account” in assessment of net fuel amount – whether objection stated in sufficient detail

2018

October

HKYB and Commissioner of Taxation [2018] AATA 4770

• Goods and Services Tax – taxable supplies – operation of brothel by taxpayer – whether separate supplies of sexual service by sex worker and room hire by brothel operator – payment in gross by client to brothel operator of fully inclusive price and without prior notice of any separate allocation – HELD – Single supply of sexual service by brothel operator in its room.

IS M Ho & K W Loh & T T Low & W W Orr and Commissioner of Taxation [2018] AATA 3911

• sale of property – subdivision of property – whether property is the supply of a going concern – whether margin of sale made correctly – whether default assessment made correctly – whether sale of property was an input taxed supply – whether shortfall penalty correctly imposed – whether default assessment penalty correctly imposed – estoppel – decision varied

August

Commissioner of Taxation v ACN 154 520 199 Pty Ltd (in liq) (formerly EBS & Associates Pty Ltd) [2018] FCA 1140

• whether the Commissioner is required to produce to the Tribunal internal legal advice prepared by officers of the ATO – appeal allowed
• first instance – ACN 154 520 199 Pty Ltd and Commissioner of Taxation [2018] AATA 33

July

Travelex Limited v Commissioner of Taxation [2018] FCA 1051 –

• determination of period of interest for RBA surplus pursuant to s 12AD of the Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth) – whether interest payable from 14 days after the date the RBA surplus arose or from 14 days after the date on which the taxpayer gave the Commissioner a notification that was required for the refund – whether the administrative practice of the Commissioner of Taxation of accepting or processing amended or revised GST returns has a legal or statutory basis – held that the taxpayer was not required by any provision in the GST Act or Administration Act to amend or revise its GST return

May

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

• appeal from a decision of the Administrative Appeals Tribunal setting aside objection decision and increasing GST and administrative penalty payable – calculation of GST payable under margin scheme – valuation on an “as is” basis – whether an approved valuation – appeal allowed and matter remitted to the Tribunal
• First instance – Decleah Investments Pty Ltd and Anor as Trustee for the PRS Unit Trust and Commissioner of Taxation [2017] AATA 2418

2017

December

A & A Property Developers Pty Ltd v MCCA Asset Management Ltd as trustee for the MCCA Property Fund [2017] VSCA 365

• whether the insertion of the words “GST”, rather than “plus GST”, in the Particulars of Sale to the standard form contract of sale meant that the parties had agreed that the price was exclusive of GST and any risk of GST liability fell to the purchaser – appeal allowed – first instance A & A Property Developers Pty Ltd v MCCA Asset Management Ltd [2016] VSC 643 – discussion of case at first instance here

Decleah Investments Pty Ltd and Anor as Trustee for the PRS Unit Trust and Commissioner of Taxation [2017] AATA 2418

• whether the professional valuations obtained by the applicant were not “approved valuations” for the purposes of the margin scheme in Division 75 of the GST Act – case analysis

September 

MSAUS Pty Ltd as Trustee for the Melissa Trust and Commissioner of Taxation [2017] AATA 1408

• whether the supply was a GST-free supply of a going concern. The taxpayer contended that pursuant to the terms of the contract, the sale was not a GST-fee supply of a going concern but was a taxable supply for which the parties had agreed to apply the margin scheme – case analysis

July

GH1 Pty Ltd, in Liquidation and Commissioner of Taxation [2017] AATA 1063

• whether the Applicant was entitled to input tax credits in respect of creditable acquisitions purportedly made in the course of the development of land in Western Australia – whether the Applicant established that it received taxable supplies. the existence of a tax invoice is, in of itself, insufficient to establish an entitlement to input tax credits – case analysis

June

Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation [2017] FCA 694 

• the Federal Court dismissed the taxpayer’s appeal from the decision of the Tribunal that arrangements entered into between the taxpayer and other entities were a “sham”, with the effect that the taxpayer was not entitled to claim input tax credits on taxable supplies said to have been made by those entities – decision of Tribunal Sunraysia Harvesting Contractors Pty Ltd and Commissioner of Taxation [2015] AATA 764 – case analysis

Morgan and Commissioner of Taxation [2017] AATA 811

• whether applicant reported correct amount of GST payable in quarterly tax periods – GST shortfall – whether applicant entitled to input tax credits claimed in BAS statements – administrative penalty for failure to take reasonable care – onus of proof – burden of proof not discharged by applicant – decision affirmed

May

Cash World Buyers Pty Ltd and Commissioner of Taxation [2017] AATA 736

• GST and the sale of ‘scrap gold’ – interlocutory application requiring Commissioner to lodge further documents with the Tribunal and statement of further and better particulars – application denied

DLMD and Commissioner of Taxation [2017] AATA 739

• GST in respect of supplies by brothel – interlocutory application for confidentiality orders re publication of witness names and hearing in private – application for reception of evidence by telephone

February

Eastwin Trade Pty Ltd and Commissioner of Taxation [2017] AATA 140

• whether the taxpayer was entitled to input tax credits for the purchase of “scrap gold” from suppliers – whether the asserted purchases of gold were real transactions and if so, what was purchased and from who – the Tribunal observing that reality was not sufficiently established by the invoices themselves or by the taxpayer’s accounting records.

Uber BV v Commissioner of Taxation [2017] FCA 110

• whether UberX services constituted the supply of “taxi travel” within the meaning in s 144-5(1) of the GST Act

2016

December

McEwans Australia Pty Ltd v Brisbane City Council [2016] QDC 347

• indemnity in respect of GST on supply of land under the Margin Scheme – whether “GST” extends to increasing adjustment for input credit on acquisition of part of land supplied.

November

A & A Property Developers Pty Ltd v MCCA Asset Management Ltd [2016] VSC 643

• whether the sale price under a contract of sale was exclusive or inclusive of GST – effect of including the word “GST” rather than “plus GST” in the particulars of sale

McKinnon Holdings (NSW) Pty Ltd as Trustee for the McKinnon Equipment Trust and Commissioner of Taxation [2016] AATA 917

• whether the applicant was not entitled to input tax credits in respect of the acquisition of plant and equipment from a related entity under an Asset Sale and Purchase Agreement – whether any consideration (whether monetary or non-monetary) was provided

Re Tomker Pty Ltd (in Liquidation) [2016] VSC 656

• the expiration of the four year limitation period in s 105-50 of Schedule 1 to the TAA went to the substance of the tax liability rather than just to its recoverability. Accordingly, if the four year period had expired, the tax amount was not ‘payable’ and it could be plausibly argued that there was no debt at all.

October

FKYL and Commissioner of Taxation [2016] AATA 810

• whether the applicant was liable for GST in respect of the sale of four residential premises as they were “new residential premises” within the meaning of s 40-75 of the GST Act – whether the applicant entitled to use the margin scheme – entitlement to a proportion of input tax credits for construction costs because the premises were rented out before they were sold

September

RSPG and Commissioner of Taxation [2016] AATA 687

• whether claim for input tax credits in respect of the construction of a retirement village on the basis that the apportionment methodology relied on by the taxpayer was not “fair and reasonable”.

August

SSE Corp Pty Ltd v Toongabbie Investments atf the Toongabbie Investments Unit Trust [2016] NSWSC 1235

• application for rectification of two contracts for the sale of land by inserting the words “plus GST” after the statement of the purchase price

May

Paul J Castan & Son Pty Ltd ATF Castan Investments Unit Trust and Commissioner of Taxation [2016] AATA 298

• whether supply of premises in a hotel was commercial residential premises

Arab bank of Australia Ltd v Jeitani [2016] NSWSC 617

• REAL PROPERTY – possession of land – mortgages – mortgagor in default – sale of properties by mortgagee in possession – GST gross-up clauses in sale contracts – mortgagee required to pay GST on sales – whether gross-up clauses should have been enforced

April

Davao Developments Pty Ltd v HLM Mann Judd (SE Qld) Pty Ltd [2016] QCA 90

• ACCOUNTANTS AND AUDITORS – ACCOUNTANTS – DUTIES AND LIABILITIES – NEGLIGENCE – where the appellant company retained the services of the respondent to prepare and lodge the appellant’s tax statements and returns – where the appellant acquired two adjoining lots in East Brisbane in 2005 with an intention to amalgamate and subdivide the property into three lots – where three investors of the appellant were the intended transferees of the subdivided lots – where the investors verbally agreed to contribute equally to development costs and held a right of first refusal over each lot – where in August and November 2007 the appellant sold two of the lots and, based on tax returns prepared by the respondent, the appellant paid GST on those sales – where the appellant claimed it was not liable to pay any tax on the transactions because the appellant held the land on trust and the respondent was aware or ought to have been aware of that arrangement – where the appellant alternatively claimed that the sales were not taxable supplies for GST purposes – whether the respondent was negligent in discharging its professional services

Crown Estates (Sales) Pty Ltd v Commissioner of Taxation [2016] FCA 335

• taxpayer’s appeal of the decision of the Tribunal in Crown Estates (Sales) Pty Ltd and Commissioner of Taxation [2015] AATA 94 – appeal dismissed – whether taxpayer entitled to claim input tax credits in respect of acquisitions made in providing property management services to owner.

SAMM Property Holdings Pty Ltd v Shaye Properties Pty Ltd [2016] NSWSC 362

• CONTRACT – rectification – auction – where contract specified purchase price to be inclusive of GST -whether common intention that purchase price be exclusive of GST

2015

December

Mega-top Cargo Pty Ltd v Moneytech Services Pty Ltd [2015] NSWCA 402

• GST – taxable importation – freight forwarder entered imported goods for home consumption as agent for financier – invoice and air waybill described financier as owner and consignee – whether financier “imported” the goods for purpose of making taxable importation

Crown Estates (Sales) Pty Ltd and Commissioner of Taxation [2015] AATA 949

• the applicant was not entitled to claim input tax credits in respect of acquisitions made in providing property management services to owner-clients because the applicant was acting as the agent of those owner-clients.

September

Sunraysia Harvesting Contractors Pty Ltd and Commissioner of Taxation [2015] AATA 764

• the applicant failed to discharge the onus of showing that the arrangements between subcontracting companies were genuine and real and were not a sham arrangement – applicant not entitled to input tax credits as could not substantiate creditable acquisitions – no onus on Commissioner to establish a sham arrangement

Sedgwick and Commissioner of Taxation [2015] AATA 690

• the applicant was not entitled to claim input tax credits where the claim for credits was made after the four year statutory time period in Division 93 of the GST Act.

August

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

• whether taxpayer entitled to input tax credits in respect of acquisitions made in the course of providing remote housing accommodation to its workforce in the Pilbara mining region of Western Australia
• First instance – [2015] FCA 94 – Case analysis of first instance

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 – case analysis

June

Person v Titan National Pty Limited (No.3) [2015] NSWCA 121

• COSTS – gross sum costs order – parties involved in extensive history of litigation in relation to costs – whether gross sum costs order should be made pursuant to Civil Procedure Act 2005 (NSW), s 98(4)(c) – whether costs order should be inclusive of GST

May

Millington v Waste Wise Environmental Pty Ltd [2015] VSC 167

• whether an order an award for damages to compensate the respondent for damage to the respondent’s vehicle should be exclusive of GST where the respondent was entitled to claim input tax credits in respect of the repairs to the vehicle

March

Re The Trustee for SBM Trust and Commissioner of Taxation  [2015] AATA 174

• the effect of the introduction of the four-year statutory period in Division 93 was that the applicant was not entitled to input tax credits more that your years old

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
• Case analysis

February

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
• Case analysis

Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94

• whether taxpayer entitled to input tax credits in respect of acquisitions made in the course of providing remote housing accommodation to its workforce in the Pilbara mining region of Western Australia
• Case analysis

January

Raschta Coatings Pty Ltd as trustee for the Raschta Coatings Trust and Commissioner of Taxation [2015] AATA 34

• default GST assessment set aside – applicant satisfied burden of proof of establishing the assessment was excessive

2014

December

Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCA 49

• the purchaser of the reversionary interest in land which is the subject of a lease makes a supply to the tenant – taxpayer has an increasing adjustment under Division 135 where the property was acquired as a going concern
• MBI Properties v Commissioner of Taxation [2013] FCAFC 112 – appeal
• Case analysis – appeal
• MBI Properties Pty Ltd v Commissioner of Taxation [2013] FCA 56 – first instance
• Case analysis – first instance

October

Guru 4U and Commissioner of Taxation [2014] AATA 740

• GST registration – cancellation of registration – whether carrying on an enterprise – entitlement to input tax credits – what is the net amount for a period in circumstances where the taxpayer is held not to have been carrying on an enterprise

August

Baker v Arkman Pty Ltd [2014] QDC 165

• where respondent successfully sued appellant pursuant to a guarantee as part of its lease with a company now deregistered for unpaid GST; whether on a proper construction of relevant terms of the lease the respondent was entitled to issue and claim GST on rent and outgoings retrospectively and well after the term had expired; whether respondent had proved a liability to pay GST

July

Halls v Commissioner of Taxation [2014] FCA 775

• application by the taxpayer challenging an interim GST audit report of the Commissioner under s 39B of the Judiciary Act 1903 and ss 5 and 6 of the Administrative Decisions (Judicial Review) Act 1977

Nassar and Commissioner of Taxation [2014] AATA 445

• goods and services tax – burden of proof – whether business income was understated – whether business expenses were overstated

June

Van Gestel and Commissioner of Taxation [2014] AATA 396

• Alleged identity fraud in lodgement of Business Activity Statement – Consideration of whether taxpayer is ‘dissatisfied’ in relevant sense with the objection decision – Tribunal has jurisdiction to review the objection decision.

Advent 7 Pty Ltd and Commissioner of Taxation [2014] AATA 365

• whether claims for input tax credits could be substantiated

North Sydney Developments Pty Ltd and Commissioner of Taxation [2014] AATA 363

• whether letter given to Commissioner was a valid notification for the purposes of s 105-55(1)(a) of Schedule 1 to the TAA in relation to input tax credits
• Decision Impact Statement

May

Davsa Forty-Ninth Pty Ltd as Trustee for the Krongold Ford Business Unit and Commissioner of Taxation [2014] AATA 337

• whether the applicant was entitled to input tax credits for the acquisition of motor vehicles and whether the applicant was carrying on an enterprise

BM Alliance Coal Operations Pty Ltd v BGC Contracting Pty Ltd [2014] QCA 124

• INTEREST – RATE OF INTEREST AND COMPOUND INTEREST – RATE IN OTHER CASES – where reasons in this matter were delivered on 20 December 2013 – where the appellant was directed to consult with the first respondent and bring in draft minutes of order reflecting the reasons – where parties were able to agree on a form of order except in one respect – where the first respondent contended no pre or post judgment interest should be payable on the outstanding principal amount between 20 December 2013 and the date on which judgment is formally entered – where the appellant contended interest should be payable on the outstanding amount on and from 21 December 2013 – whether interest should continue to be paid until payment by the first respondent of all outstanding monies – whether interest should be payable in respect of GST amounts

April

Lighthouse Financial Advisers (Townsville) Pty Ltd [2014] AATA 301

• whether settlement of legal matter involved a taxable supply – whether payment was consideration for release from restraint clause or surrender of right to sue

Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCATrans 76

• special leave application by Commissioner against the decision of the Full Federal Court in MBI Properties Pty Limited v Commissioner of Taxation [2013] FCAFC 112
• whether taxpayer had an increasing adjustment under Division 135 in respect of an acquisition of a going concern – whether taxpayer had intention of making supplies through the enterprise acquired which were input taxed or GST
• Case analysis – appeal
• MBI Properties Pty Ltd v Commissioner of Taxation [2013] FCA 56 – first instance
• Case analysis – first instance

Gallinar Holdings Pty Ltd v Riedel [2014] NSWSC 476

• specific performance – construction of contract – whether sale price of property was inclusive of GST – whether a binding contract existed -whether the contract can be vitiated for unilateral mistake as to the purchase price of the property – whether the plaintiff ought to be denied specific performance on discretionary grounds – whether the defendant is entitled to rescind the contract – defendant bound by contractual terms – specific performance ordered

March

ATS Pacific Pty Ltd v Commissioner of Taxation [2014] FCAFC 33

• characterisation of the supply by Australian travel agents or tour operators to non-resident travel agents or tour operators in booking or arranging accommodation, goods and services for the customers of the non-resident travel agents or tour operators
• Case analysis – appeal
• Interim Decision Impact Statement – appeal
• LawCite
• First instance – ATS Pacific Pty Ltd v Commissioner of Taxation [2013] FCA 341
• Case analysis – first instance
• Interim Decision Impact Statement – first instance

Living Choice Australia Limited and Commissioner of Taxation [2014] AATA 168

• extent to which applicant entitled to input tax credits for construction and operation of retirement villages – determination of extent of creditable purpose – extent to which acquisitions relate to supplies that are input taxed
• LawCite

January

Cartesian Capital Pty Ltd and Commissioner of Taxation [2014] AATA 49

• whether entitled to input tax credits – whether conduct involved recklessness – whether entitled to remission of penalty
• LawCite

2013

December

Mattress Innovations Pty Ltd v Suncorp Metway Insurance Limited [2013] QCA 377

• whether upon the proper construction of the insurance contract the insurer was not entitled to reduce the  amount payable to the insured by 1/11th on account of input tax credits to which the insured may be entitled
• LawCite

Swanbat Pty Ltd and Commissioner of Taxation [2013] AATA 891

• whether the Commissioner could  issue an assessment to recover a GST refund paid to the taxpayer more than 4 years after the relevant tax period, even though the taxpayer’s entitlement to the refund was exhausted by the operation of s 105-55 of Schedule 1 to the TAA
• Case analysis
• LawCite

The Married Couple and Commissioner of Taxation [2013] AATA 888

• whether applicants carrying enterprise as partnership – whether input tax credits could be claimed
• LawCite

VGGL and Commissioner of Taxation [2013] AATA 867

• whether the applicant entitled to input tax credits in respect of certain acquisitions on the basis that they were made in connection with the conduct of a property development business
• Case analysis
• LawCite

November

Australian Style Investments Pty Ltd as Trustee for the Australian Style Investments Unit Trust and Commissioner of Taxation [2013] AATA 847

• whether the grant of an irrevocable proxy was a taxable supply or the input taxed supply of an “interest in or under…securities” for the purposes of regulation 40-5.09 of the GST Regulations
• LawCite

 Snugfit Australia Pty Ltd and Commissioner of Taxation [2013] AATA 802 

• whether the supply of a product known as a “SnoreBeGone” sleep positioning system was GST-free under s 38-45(1) of the GST Act as a supply of a medical aid or appliance
• Decision Impact Statement
• LawCite

Professional Admin Service Centres Pty Ltd v Commissioner of Taxation [2013] FCA 1123

• whether the applicant was not entitled to input tax credits for the payment of legal fees of third party pursuant to a litigation funding arrangement.
• LawCite

October

MBI Properties v Commissioner of Taxation [2013] FCAFC 112

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

Hampson and Commissioner of Taxation [2013] AATA 731

• whether the applicant should be granted an extension of time to lodge an application for review by the Tribunal in respect of a refund of input tax credits where the application was made more than 4 years after the tax period to which the refund related
• LawCite

Lakatos and Commissioner of Taxation [2013] AATA 712

• whether applicant entitled to input tax credits in respect of acquisitions made in the course of a car sale enterprise – whether a GST shortfall – whether the applicant failed to take reasonable care
• LawCite

Confidential and Commissioner of Taxation [2013] AATA 701 

• whether the applicant was carrying on an enterprise and was entitled to input tax credits – whether applicant substantiated claims for input tax credits
• LawCite

September

Cityrose Trading Pty Ltd v Booth [2013] VSC 504

• whether purchaser required to pay an additional amount to the vendor under a real estate contract on account of GST – whether GST clause void for uncertainty
• Case analysis
• LawCite

AP Group Limited v Commissioner of Taxation [2013] FCAFC 105

• whether GST payable on various motor vehicle incentive payments received by car dealers from car manufacturers
• Case analysis
• LawCite
• AP Group Limited and Commissioner of Taxation [2012] AATA 617 – first instance
• Decision on principles – AP Group Limited and Commissioner of Taxation [2012] AATA 409
• Decision Impact Statement

August

Confidential and Commissioner of Taxation [2013] AATA 624

• whether the taxpayer was entitled to input tax credits in respect of the purchase of intellectual property and debtors from related parties
• Case analysis
• LawCite

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

• whether the taxpayer had an increasing adjustment under Division 135 of the GST Act – whether the sale of apartments subject to a leasing agreement were GST-free as the supply of a going concern – whether the vendor carrying on an enterprise up to the day of the supply
• Case analysis
• LawCite

July

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
• Case analysis
• Decision Impact Statement
• LawCite

June

Naidoo and Commissioner of Taxation [2013] AATA 443

• whether taxpayer carrying on an enterprise and entitled to input tax credit
• whether Commissioner can rely on s 105-65 to retain overpaid GST
• Case analysis
• Decision Impact Statement
• LawCite

Clayton and Commissioner of Taxation [2013] AATA 428

• whether taxpayer carrying on an enterprise and entitled to claim input tax credits
• Case analysis
• LawCite

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
• Case analysis
• LawCite

May

Commissioner of Taxation v Unit Trend Services Pty Ltd [2013] HCA 16

• Division 165 – whether the taxpayer’s GST benefit was “not attributable” to a statutory choice
• Case analysis
• LawCite

Bayconnection Property Developments Pty Ltd v Commissioner of Taxation [2013] FCA 440

• whether applicant entitled to input tax credits – whether carrying on an enterprise – appeal dismissed
• First instance – [2013] AATA 40
• LawCite

April

ATS Pacific Pty Ltd v Commissioner of Taxation [2013] FCA 341

• whether non-resident made taxable supplies to non-resident travel agent for arranging tours for non-resident tourists
• Case analysis
• Decision Impact Statement
• LawCite

March

Brookdale Investments Pty Ltd and Commissioner of Taxation [2013] AATA 154

• whether applicant agreed in writing that supply of a going concern
• Case analysis
• LawCite

Carter and Commissioner of Taxation [2013] AATA 141

• whether applicant entitled to input tax credits – use of industry benchmarks
• LawCite

The Private Tutor and Commissioner of Taxation [2013] AATA 136

• whether applicant carrying on enterprise – whether entitlement to input tax credits
• Case analysis
• ATO Decision Impact Statement
• LawCite

February

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

• price in real estate contract was inclusive of GST – whether implied term in contract that GST would be refunded if GST did not apply – whether contract should be rectified
• Case analysis
• LawCite

MBI Properties Pty Ltd v Commissioner of Taxation [2013] FCA 56

• whether taxpayer had an increasing adjustment under Division 135 in respect of an acquisition of a going concern – whether taxpayer had intention of making supplies through the enterprise acquired which were input taxed or GST
• Case analysis
• LawCite

January 

Bayconnection Property Developments Pty Ltd and Ors and Commissioner of Taxation [2013] AATA 40

• whether applicant entitled to input tax credits – whether carrying on an enterprise
• LawCite

Tom and Commissioner of Taxation [2013] AATA 28

• GST – entitlement to refund – notification of entitlement – notification to be lodged within four years of relevant tax period – revised BAS accepted as notification – notification lodged out of time – decision affirmed
• LawCite

2012

December

Dandenong Motors Unit Trust and Commissioner of Taxation [2012] AATA 920

• whether applicant entitled to refund of amounts incorrectly paid as GST on holdback payments where claim made after four years 
• LawCite

Outbound Logistics Pty Ltd and Commissioner of Taxation [2012] AATA 899

• GST shortfall penalties – whether applicant reckless or failed to take reasonable care – reliance on advice from conflicted advisers – reliance on “reasonably arguable position” letter – reliance on advice from Commissioner
• LawCite

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
• Case analysis
• AAT hearing – [2011] AATA 124
• LawCite

October

Subloo’s Investments Pty Ltd and Commissioner of Taxation [2012] AATA 703

• penalties for GST shortfall – whether grounds for remission
• LawCite

Hirezi and Ors and Commissioner of Taxation [2012] AATA 688

• penalties for GST shortfall – whether penalty should have been imposed – whether grounds for remission
• LawCite

Commissioner of Taxation v Qantas Airways Ltd [2012] HCA 41

• whether GST payable on airfares for travel not taken by passengers, whether a taxable supply
• LawCite link
• Transcript of hearing – day 1 – day 2
• Written submissions – appellant
• Written submissions – respondent
• Written submissions in reply – appellant
• Special Leave application – transcript
• Appeal to Full Federal Court – Qantas Airways Limited v Commissioner of Taxation [2011] FCAFC 113
• First instance (Tribunal) – [2010] AATA 977
• Decision Impact Statement

September

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
• LawCite link
• Decision on preliminary matters – [2011] AATA 296
• my analysis of this decision can be found here
• Decision Impact Statement

AP Group Limited and Commissioner of Taxation [2012] AATA 617

• Decision on principles – AP Group Limited and Commissioner of Taxation [2012] AATA 409
• whether motor vehicle incentive payments consideration for a supply
• case analysis
• LawCite link

August

Siddiqi and Commissioner of Taxation [2012] AATA 589

• whether the taxpayer could establish that certain cash deposits were not business receipts
• LawCite link

Vita Hot Bread Pty Ltd and Commissioner of Taxation [2012] AATA 570

• whether the applicant had understated his income and GST in respect of a bakery and bread shop
• LawCite link

Unit Trend Services Pty Ltd v Commissioner of Taxation [2012] FCAFC 112

• sale of real property under margin scheme, whether anti-avoidance provisions in Division 165 apply
• my analysis of this decision can be found here
• LawCite link

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”
• case analysis
• Decision Impact Statement
• LawCite link

July

AP Group Limited and Commissioner of Taxation [2012] AATA 409

• whether motor vehicle incentive payments consideration for a supply
• case analysis
• LawCite link

Baini and Commissioner of Taxation [2012] AATA 440

• whether applicant substantiated claims that GST assessments were excessive in respect of taxi enterprise
• LawCite link

Trnka and Commissioner of Taxation [2012] AATA 492

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

June

May

Climo and Commissioner of Taxation [2012] AATA 350

• Whether applicant liable to pay GST for supplies made – whether acting as agent
• LawCite link

2011

December

The Trustee for Naidu Family Trust and Commissioner of Taxation [2011] AATA 910

• Whether supply of real property made on contract or at settlement
• Decision Impact Statement
• LawCite link

In the Future Holdings Pty Ltd atf the Norma Jean Semple Trust v Benson and Burnside Holdings Pty Ltd [2010] QSC 471

• where parties entered into a written agreement for the sale of the plaintiff’s interest in land to the first defendant – where second defendant guaranteed the obligations of the first defendant under the agreement – where a dispute arose as to whether the purchase price included any GST payable on the transaction – whether plaintiff has any real prospect of succeeding against the defendants – whether there is a need for trial of the claim – whether summary judgment against the plaintiff should be granted

November

11/11/11 – Commissioner of Taxation v Multiflex Pty Ltd [2011] FCAFC 142

October

31/10/11 – MTAA Superannuation Fund (RG Casey Building) Property Pty Ltd and Commissioner of Taxation [2011] AATA 769

• whether long-term lease GST-free under transitional rules, whether refund notification valid, whether Commissioner should exercise discretion under s 105-65 of Schedule 1 to the TAA for refunds of overpaid GST

September

30/9/11 – Multiflex Pty Ltd v Commissioner of Taxation [2011] FCA 1112

• appeal to Full Federal Court heard 28 October 2011 – judgment reserved
• net amount, refunds, whether Commissioner entitled to delay payment
• application for expedited hearing – [2011] FCA 789

29/9/11 – Badaoui and Konig and Commissioner of Taxation [2011] AATA 672

• whether taxpayer made acquisitions, creditable acquisitions, penalties
• Case analysis
• Decision Impact Statement

23/9/11 – Aurora Developments Pty Ltd v Commissioner of Taxation (No.2) [2011] FCA 1090 (penalties)

• Substantive decision – [2011] FCA 232
• LawCite link

1/9/11 – Qantas Airways Limited v Commissioner of Taxation [2011] FCAFC 113

• Commissioner has applied for special leave to appeal to the High Court
• taxable supply, cancellation, no-show, refunds
• First instance – [2010] AATA 977
• LawCite link

1/9/11 – International Allsports Pty Ltd v Commissioner of Taxation (No.2) [2011] FCA 1027 (indemnity costs)

1/9/11 – Lahoud v Lahoud [2011] NSWSC 994

• whether claim for costs to include entitlement to input tax credit

August

26/8/11 – Mackay and Commissioner of Taxation [2011] AATA 593

• mixed supply, whether exports GST-free, record substantiation requirements
• Decision Impact Statement

12/8/11 – Print Applied Technology Pty Ltd and Commissioner of Taxation [2011] AATA 555

• penalties, recklessness
• LawCite link

10/8/11 – Central Equity Limited v Commissioner of Taxation [2011] FCA 908

• Taxpayer has appealed to the Full Federal Court – callover adjourned to April 2012
• taxable supply, sale of land, transtional rules, made available, notification of refund
• LawCite link

July

26/7/11 – International All Sports v Commissioner of Taxation [2011] FCA 824

• gambling supplies, refunds
• Case analysis
• Application for indemnity costs – [2011] FCA 1027
• Decision Impact Statement 
• LawCite link

5/7/11 – Reglon Pty Limited v Commissioner of Taxation [2011] FCA 805

• taxable supply, damages, conversion of property
• Case analysis
• Decision Impact Statement
• LawCite link

June

27/6/2011 – Educational Pty Ltd and Commissioner of Taxation [2011] AATA 445

• enterprise
• Case analysis
• LawCite link

6/6/11 – A &C Sliwa Pty Ltd and Commissioner of Taxation [2011] AATA 390

• property development, attribution, penalties
• Decision Impact Statement
• LawCite link

May

April

29/4/2011 – Clothing Importer and Commissioner of Taxation [2011] AATA 281

• connected with Australia, supplies on “delivered duty paid” basis
• LawCite link

March

18/3/2011 – Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 232

• going concern, sale of land
• Decision on penalties – [2011] FCA 1090
• Decision Impact Statement
• LawCite link

10/5/2011 – Wynnum Holdings No 1 Pty Ltd and Commissioner of Taxation [2011] AATA 296

• LawCite link

10/3/2011 – A Taxpayer and Commissioner of Taxation [2011] AATA 160

• division 129 adjustment, apportionment methodology
• Case analysis
• LawCite link

February

25/2/2011 – Cyonara Snowfox Pty Ltd and Commissioner of Taxation [2011] AATA 124

• margin scheme, date of election, going concern, sale of land
• LawCite link

23/2/2011 – Commissioner of Taxation v Luxottica Retail Australia Pty Ltd [2011] FCAFC 20

• mixed supply, apportionment of discount between taxable and GST-free supplies
• Case Analysis
• First Instance – [2010] AATA 22
• Decision Impact Statement
• LawCite link

23/2/2011 – Booth v Cityrose Trading Pty Ltd (ACN 077 934 671) [2011] VCAT 278

• GST clause, sale of land, rectification, misleading and deceptive conduct
• Preliminary issue (validity of assessment) [2010] AATA 137
• LawCite link

18/2/2011 – SXGX and Commissioner of Taxation [2011] AATA 110

• compulsory acquisition
• LawCite link

4/2/2011 – Russell v Commissioner of Taxation [2011] FCAFC 10

• First instance – [2009] FCA 1224
• ATO Decision Impact Statement
• LawCite link

January

31/1/2011 – Lansell House Pty Ltd v Commissioner of Taxation [2011] FCAFC 6

• food, classification, gst-free
• First instance – [2010] FCA 329
• Special Leave transcript – [2011] HCAT Trans 247
• ATO Decision Impact Statement
• LawCite link

21/1/2011 – The Taxpayers and Commissioner of Taxation [2011] AATA 33

• substantiation, penalties
• LawCite link