- GOODS AND SERVICES TAX – whether refund of excess GST paid is denied by s 142-10 of the A New Tax System (Goods and Services Tax Act) 1999 – whether excess GST passed on – where supplier priced to the market, rather than on a cost-plus margin basis – held GST passed on – whether s 142-15 of the Act applied to treat s 142-10 as never having applied – held s 142-15 not applicable – reviewable decisions affirmed
- mixed supply, whether exports GST-free
- LawCite link
- sale of strata units in hotel, new residential premises, commercial residential premises
- first instance – [2004] FCA 233
- LawCite link
- whether applicants carrying enterprise as partnership – whether input tax credits could be claimed
- LawCite
- supply by partnership
- LawCite link
- 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
- 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.
- 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
- summary judgment application, sale and leaseback, gst group, anti-avoidance
- application for leave to appeal – [2008] FCA 395
- LawCite link
- 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
- whether the expression “supply of accommodation” in s 38-250(1)(b)(i) encompassed the supply of a freehold interest in an apartment.
- input tax credits, luxury car, trading stock
- LawCite link
- supply of leased property, going concern, agreement in writing
- LawCite link
- 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
- Rectification – Contract for sale of land at $2,050,000 – Whether common intention that price was $2,050,000 plus GST – Whether unilateral mistake by vendor to the knowledge of purchaser and with intention to conceal mistake
- damages, whether include GST
- LawCite link
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
- 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
- whether lease GST-free under s 13 of the GST Transition Act, whether taxpayer entitled to refund of overpaid GST
- Decision appealed from – [2011] AATA 769
- LawCite link
Mulheron Rigging & Cranes Australia Pty Ltd v Roberts and Schaefer Australia ty Ltd [2009] QSC 429
- BUILDING, ENGINEERING AND RELATED CONTRACTS – REMUNERATION – SUBCONTRACTORS’ CHARGES ACT (QLD) – where second defendant was served with a notice of charge under theSubcontractors’ Charges Act 1974 (Qld) and paid a sum of money into court – where plaintiff was obliged to commence proceedings to avoid the charge being deemed to be extinguished under s. 15(3) of the Act – where plaintiff sought to further amend its statement of claim to increase the amount claimed by it to include GST – where first defendant submitted that the charge was extinguished in respect of the difference between the amount paid into court and the amount claimed by the plaintiff – whether the plaintiff’s claim for a lower amount rather than the full amount paid into court had the effect of extinguishing the charge for the amount of the difference – whether amendment of the sum claimed revived the charge – whether GST can be the subject of a charge under the Act
- net amount, refunds, whether Commissioner entitled to delay payment
- Case analysis
- First instance – [2011] FCA 1112
- application for expedited hearing – [2011] FCA 789
- LawCite link
N
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
- goods and services tax – burden of proof – whether business income was understated – whether business expenses were overstated
Nemeth v Prynew Pty Ltd [2009] NSWSC 511
- damages
- LawCite link
- 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
- 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
- CONSTRUCTION OF LEASES – Intention of the parties – where lessee sub-lets property to short-term holiday tenants – where GST is payable on letting fees – whether GST is a “deductible expense” under the lease – whether burden of payable GST should be borne by the lessee or lessor
O
- market rent review for lease, whether to include GST
- LawCite link
- sale of fruit drinks, classification, GST free, whether “wholly” of juices of fruits
- LawCite link
- lease, gst clause, whether “gross sales” included GST
- LawCite link
- enterprise, powered catamaran, input tax credits
- LawCite link
- taxable supply, damages, recovery of GST from defendant
- LawCite link
- Contract- Formation of Contract- variation- relevance of subsequent conduct to formation of contract- agreement between parties to share in costs of litigation- initial discussion that appellants bound to pay 12% of the total costs- whether subsequent communications referring to 1/12th rate varied original agreement- whether subsequent conduct further varied any variation back to 12%- relevance of failure of appellant to give oral evidence regarding further variation- whether primary judge erred in holding respondents had overpaid based on binding 1/12 agreement- whether finding as to original agreement glaringly improbable- implied terms- whether implied term obvious, or necessary for the reasonable or effective operation of the contract- whether implied term that agreement net of GST.
- 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
- whether liquidator personally liable for GST on supply by company
- ATO decision impact statement
- common mistake – when rectification of contract for common mistake is warranted – common intention of parties to contract on basis other than that specified in the contract – contract inclusive or exclusive of GST
- penalties, recklessness
- LawCite link
- 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.
Q
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
- 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
- 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
- input tax credits, validity of tax invoices
- LawCite link
- default GST assessment set aside – applicant satisfied burden of proof of establishing the assessment was excessive
- taxable supply, damages, conversion of property
- Case analysis
- LawCite link
Commissioner of Taxation v Reliance Carpet Co Limited [2008] HCA 22
Russell v Commissioner of Taxation [2011] FCAFC 10
- forfeited deposits, taxable supply
- Full Court appeal – [2007] FCAFC 99
- first instance – [2006] AATA 486
- transcript of special leave application – [2007] HCATrans 809
- transcript of High Court appeal – [2008] HCATrans 150
- ATO decision impact statement
- LawCite link
- enterprise, boating activities
- LawCite link
- 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
- 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
- LawCite
- MORTGAGE CONTRACT-OTHER MATTERS- Whether funds on trust for the purpose of satisfying GST obligation to the Australian Tax office- Whether security interest over the funds was released by agreement and by tendering instruments of release for its mortgage and fixed charge-Whether second respondent was entitled to the whole of the net proceeds of sale including the amount sought to be paid Australian Tax Office
- 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
- whether insurance premium includes GST
- first instance – [2002] VSC 345
- LawCite link
- partnership, enterprise, penalties
- First instance – [2009] FCA 1224
- LawCite link
All about GST in Australia 