F – L Cases

F

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.
  • supply of legal services to US company for legal proceedings in Australia, gst-free, supply to non-resident
  • LawCite link

Food Supplier and Commissioner of Taxation [2007] AATA 1550

  • promotional items packed with food and marked “free”, taxable supply
  • LawCite link

G

Gagner Pty Ltd trading as Indochine Cafe v Canturi Corporation Pty Ltd [2009] NSWCA 413

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

Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FCAFC 46

Goldberg and Anor and Commissioner of Taxation [2008] AATA 1045

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

GXCX and Commissioner of Taxation [2009] AATA 569

  • Division 129 adjustment, supply of residential apartments
  • LawCite link

H

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

Hennessey Glass and Aluminium Pty Ltd v Watpac Australia Pty Ltd [2007] QDC 57

  • GST on legal costs

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

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

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.

Hornsby Shire Council and Commissioner of Taxation [2008] AATA 1060

  • compulsory acquisition, creditable acquisition
  • LawCite link

Huynh and Anor and Commissioner of Taxation [2008] AATA 305

I

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

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

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

J

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

JMB Beverages Pty Ltd v Commissioner of Taxation [2010] FCAFC 68

K

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

KAP Motors Pty Ltd v Commissioner of Taxation [2008] FCA 159

  • GST on tax minimisation scheme, trustee, consideration
  • LawCite link
  • Application under “slip rule” to amend a final order to include a GST recovery clause in the court ordered lease to the plaintiff

L

Lahoud v Lahoud [2011] NSWSC 994

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

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

Lansell House Pty Ltd v Commissioner of Taxation [2011] FCAFC 6

Leaseplan Australia Limited v Commissioner of Taxtion [2009] FCA 130

Levy v Bergseng [2008] NSWSC 294

  • costs – costs assessment –  construction of costs agreements – applicability of GST to barrister’s fees payable by solicitor where client is overseas resident.

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

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

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

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

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

LVR (WA) Pty Ltd v Administrative Appeals Tribunal [2012] FCAFC 90

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