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
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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