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.

G

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

• taxable supply, damages
• LawCite link

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

• long term lease, input taxed supply
• first instance – [2009] FCA 641
• transcript of special leave application – [2010] HCATrans 255
• ATO decision impact statement
• LawCite link

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

• enterprise, publishing, input tax credits
• LawCite link

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

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

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

• taxi operators, input tax credits
• LawCite link

I

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 (plus Analysis)
• LawCite link

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

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

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

• beverages, classification, gst-free
• first instance – [2009] FCA 668
• application for leave to appeal out of time – [2009] FCA 1194
• ATO decision impact statement
• LawCite link

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

• holdback payments, supply, refunds, s 105-65 discretion
• ATO decision impact statement
• LawCite link

L

Lahoud v Lahoud [2011] NSWSC 994

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

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)
• Appeal from Landcom v Commissioner of Taxation [2022] FCA 510

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

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

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

• second hand goods, sale and leaseback, input tax credits
• ATO decision impact statement
• LawCite link

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

• fuel tax credits – whether fuel tax credit “taken into account” in assessment of net fuel amount – appeal dismissed
• First instance – Linfox Australia Pty Ltd and Commissioner of Taxation [2019] AATA 222

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

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

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