A – E Cases

A

A & A Property Developers Pty Ltd v MCCA Asset Management Ltd as trustee for the MCCA Property Fund [2017] VSCA 365

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

  • property development, attribution, penalties
  • LawCite

ACN 154 520 199 Pty Ltd (in liq) and Commissioner of Taxation [2019] AATA 5981

  • GST – input tax credits – gold industry – creditable acquisition – whether applicant made first supply of that precious metal after its refining – meaning of precious metal – meaning of refining – whether ordinary or trade meaning – interpretation of word in statutory context – general anti-avoidance provisions – whether taxpayer engaged in scheme – whether taxpayer obtained a GST benefit – whether an entity that entered into or carried out the scheme or part of the scheme did so with the sole or dominant purpose of the taxpayer getting a GST benefit from the scheme – whether the principal effect of the scheme or of part of the scheme is that the taxpayer gets the GST benefit from the scheme – round robin arrangement – objection decision regarding assessments of net amount of GST affirmed

Commissioner of Taxation v ACN 154 520 199 Pty Ltd (in liq) (formerly EBS & Associates Pty Ltd) [2018] FCA 1140  –

Adcon Resources Vic Pty Ltd and Commissioner of Taxation [2022] AATA 2629

  • goods and services tax – GST grouping –part of the same 90% owned group – whether the two companies proposing to form a GST group met the company ownership requirements – start date of GST group -– decisions under review affirmed

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

ACP Publishing Pty Ltd v Commissioner of Taxation [2005] FCAFC 57

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

AGR Joint Venture v FC of T [2007] AATA 1870

  • supply of gold and silver, supply of rights, taxable supply, gst-free, input taxed, characterisation
  • 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
  • LawCite

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

Apple Computer Australia Pty Ltd v Mekrizis [2003] NSWSC 126

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

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

Bennett v Goodwin [2005] NSWSC 930

  • 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

Body Corporate, Villa Edgewater and Commissioner of Taxation [2004] AATA 425

  • owner contributions to body corporate, whether GST payable

Booth v Cityrose Trading Pty Ltd (ACN 077 934 671) [2011] VCAT 278

  • GST clause, sale of land, rectification, misleading and deceptive conduct

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

Byron Pty Ltd and Commissioner of Taxation [2019] AATA 2042

  • Entitlement to claim input tax credits with respect to the purchase of vehicles and equipment from a related entity – whether creditable acquisitions made – whether the vendor could make a taxable supply because it was not the lawful owner of the vehicles and equipment – meaning of supply – meaning of acquisition – whether applicant liable to provide consideration lack of evidentiary base – administrative penalty – whether conduct involved recklessness – whether applicant is entitled to remission of penalty – objection decision affirmed

C

Carter and Commissioner of Taxation [2013] AATA 141

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

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

Cascade Brewery Company Pty Limited v Commissioner of Taxation [2006] FCA 821

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

Cash World Gold Buyers Pty Ltd and Commissioner of Taxation [2020] AATA 1546

  • GST – input tax credits – gold industry – creditable acquisition – whether applicant made acquisitions of precious metal or scrap gold – whether acquisitions made from intermediaries – whether acquisitions made through intermediaries acting as agents – form of tax invoices – whether second-hand goods rules apply – meaning of second-hand goods – form of records required for acquisitions of second-hand goods – whether excess GST passed on to another entity – shortcomings in evidence – whether Commissioner allowed to recover GST twice – recklessness as to operation of taxation laws – amendment of grounds of objection permitted – objection decision re assessment of net amount affirmed – objection decision re imposition of penalty affirmed – decision not to remit penalty affirmed
  • [2017] AATA 736 – 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

Cermak v Ruth Consolidated Industries Pty Ltd [2004] NSWSC 882

  • mistake in drafting lease, no GST clause, rectification

ChongHerr Investments Ltd v Titan Sandstone Pty Ltd [2007] QCA 278

  • GST on legal costs

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

  • transitional provisions, review opportunity, lease

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

Clothing Importer and Commissioner of Taxation [2011] AATA 281

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

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

  • input tax credits, limitation period

CMC Cairns Pty Ltd v Macrossan & Anor [2003] QSC 249

  • 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

Collins and Commissioner of Taxation [2022] AATA 628

  • whether applicant required to be registered for GST – where applicant subdivided and sold 11 lots – whether sales of lots were excluded from registration turnover threshold as capital assets or solely as a consequence of ceasing to carry on or substantially and permanently reducing the size or scale of an enterprise – held sales not so excluded – decision affirmed

Craddon and Commissioner of Taxation [2011] AATA 790

  • penalties, recklessness, remission, discussion of principles to be applied

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.

CSR Ltd v Hornsby Shire Council [2004] NSWSC 946

  • compulsory acquisition, unjust enrichment

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

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

  • enterprise, horse breeding

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

Commissioner of Taxation v DB Rreef Funds Management Limited [2006] FCAFC 89

  • transitional provisions, lease, review opportunity
  • first instance – [2005] FCA 509

Debonne Holdings Pty Ltd and Commissioner of Taxation [2006] AATA 886

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

Decleah Investments Pty Ltd as Trustee for the PRS Unit Trust and Commissioner of Taxation [2021] AATA 4821

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

  • input tax credits, subsidies paid to taxi operators
  • first instance – [2009] FCA 1209

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

Dobie and Commissioner of Taxation [2020] AATA 292

  • whether the applicant entitled to to input tax credits with respect to a hairdressing enterprise – whether enterprise carried on – cancellation of enterprise

Douglass and Commissioner of Taxation [2010] AATA 138

  • creditable acquisition, tax invoices, substantiation

Drysdale and Commissioner of Taxation [2008] AATA 393

  • enterprise, acquisition of yacht, input tax credit

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

ECC Southbank Pty Ltd as trustee for Nest Southbank Unit Trust v Commissioner of Taxation [2012] FCA 795

  • whether supply of shared and studio style apartments the supply of “commercial residential premises”
  • case analysis

Educational Pty Ltd and Commissioner of Taxation [2011] AATA 445

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

  • treatment of “cash back” payments, input tax credit

Empire Securities Pty Ltd v Miocevich [2004] WASC 118

  • sale of land, gst inclusive price, GST registration cancelled prior to settlement, input tax credits

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

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