A – E Cases

A

A &C Sliwa Pty Ltd and Commissioner of Taxation [2011] AATA 390

  • property development, attribution, penalties
  • LawCite link

A J Lucas Drilling Pty Ltd v McConnell Dowell Constructors (Aust) Pty Ltd (N0 2)[2010] VSCA 128

A Taxpayer and Commissioner of Taxation [2011] AATA 160

  • division 129 adjustment, apportionment methodology
  • LawCite link

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

Adamson v Ede [2008] NSWSC 767

  • GST on damages

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

  • whether claims for input tax credits could be substantiated

AFC Holdings Pty Ltd v Shiprock Holdings Pty Ltd [2010] NSWSC 985

  • supply of gold and silver, supply of rights, taxable supply, gst-free, input taxed, characterisation
  • LawCite link
  • whether GST part of consideration for stamp duty
  • LawCite link

Commissioner of Taxation v American Express Wholesale Currency Services Pty Limited [2010] FCAFC 122

Amos v Monsour Pty Ltd [2008] QDC 194

  • COSTS – assessment of indemnity costs – where plaintiff ordered to pay defendants’ costs – short form assessment by costs assessor – two counsel – whether first defendant “carrying on an enterprise” – whether first defendant can claim input tax credits on GST paid

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

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

  • increasing adjustment, recovery from guarantor
  • LawCite link

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

Ashton v Monteleone [2010] NSWSC 258

  • Rectification – whether common intention that purchase price of land was “+ GST” – whether price in contract for sale should be rectified by the addition of “+ GST” – calculation of GST where sale partly a taxable supply and partly input-taxed – whether vendor obliged to pay purchaser 1/11th of price on completion

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

Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 232

Aurora Developments Pty Ltd v Commissioner of Taxation (No.2) [2011] FCA 1090 (penalties)

Australian Leisure Marine Pty Ltd and Commissioner of Taxation [2010] AATA 620

  • claim for input tax credits outside limitation period
  • LawCite link

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

AXA Asia Pacific Holdings Limited v Commissioner of Taxation [2008] FCA 1834

B

Badaoui and Konig and Commissioner of Taxation [2011] AATA 672

  • creditable acquisitions, substantiation, penalties, recklessness
  • 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

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

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

The Beach Retreat Pty Ltd Mooloolaba Yacht Club Marina Ltd [2009] QSC 84

  • GST on legal costs
  • damages

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
  • owner contributions to body corporate, whether GST payable
  • LawCite link

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

Boyce v McIntre [2009] NSWCA 185

  • costs – appeals as to costs – construction and application of s 361 of the Legal Profession Act 2004 – assessment of costs involving non-associated third party payer – whether costs assessor required to consider costs agreement where non-associated third party payer not party to that costs agreement – whether costs assessor entitled to determine amounts in respect of GST.

Brady King Pty Ltd v Commissioner of Taxation [2008] FCAFC 118

Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd & Ors [2008] HCA 41

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

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
C

Carter and Commissioner of Taxation [2013] AATA 141

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

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
  • sale of concentrated fruit juice syrup, classification, whether marketed principally as food for infants
  • LawCite link

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

Central Equity Limited v Commissioner of Taxation [2011] FCA 908

  • taxable supply, sale of land, transtional rules, made available, notification of refund
  • LawCite link
  • mistake in drafting lease, no GST clause, rectification
  • LawCite link
  • GST on legal costs

Clambake Pty Ltd v Tipperary Projects Pty Ltd (No.3) [2009] WASC 52

  • transitional provisions, review opportunity, lease
  • LawCite link

Clayton and Commissioner of Taxation [2013] AATA 428

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

Climo and Commissioner of Taxation [2012] AATA 350

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

Clothing Importer and Commissioner of Taxation [2011] AATA 281

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

Clontarf Developments Pty Ltd and Commissioner of Taxation [2010] AATA 1065

  • CONSTRUCTION AND INTERPRETATION OF CONTRACTS – PENALTIES AND LIQUIDATED DAMAGES – where the contract provided for the application of liquidated damages for delay in completion of the contracted works – whether a GST component is payable as part of the contract sum and is relevant for the determination of liquidated damages payable under the contract
  • penalties, recklessness, remission, discussion of principles to be applied
  • LawCite link

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.

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
  • Decision dismissing application for special leave to appeal – [2013] HCASL 80
D

D’Arcy and Commissioner of Taxation [2008] AATA 709

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

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
  • sale of land as part of business transaction, going concern, input tax credits
  • Law Cite link

Commissioner of Taxation v Secretary to the Department of Transport (Victoria)[2010] FCAFC 84

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

Douglass and Commissioner of Taxation [2010] AATA 138

  • creditable acquisition, tax invoices, substantiation
  • LawCite link

Drysdale and Commissioner of Taxation [2008] AATA 393

  • enterprise, acquisition of yacht, input tax credit
  • LawCite link

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
E

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.

The Electrical Goods Importer and Commissioner of Taxation [2009] AATA 854

  • treatment of “cash back” payments, input tax credit
  • LawCite link
  • sale of land, gst inclusive price, GST registration cancelled prior to settlement, input tax credits
  • LawCite link

ETO Pty Ltd v Idameneo (No 123) Pty Ltd [2004] NSWCA 368

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