A – E Cases | All about GST in Australia

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

whether the insertion of the words “GST”, rather than “plus GST”, in the Particulars of Sale to the standard form contract of sale meant that the parties had agreed that the price was exclusive of GST and any risk of GST liability fell to the purchaser – appeal allowed – first instance A & A Property Developers Pty Ltd v MCCA Asset Management Ltd [2016] VSC 643 – discussion of case at first instance here
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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 –

whether the Commissioner is required to produce to the Tribunal internal legal advice prepared by officers of the ATO – appeal allowed
first instance – ACN 154 520 199 Pty Ltd and Commissioner of Taxation [2018] AATA 33

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

GST clause, offer of compromise
LawCite link

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

transitional provisions, agreement in writing, review opportunity
first instance – [2004] FCA 874
LawCite link

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

financial supplies, apportionment, default payments
first instance – [2009] FCA 683
transcript of special leave application – [2011] HCATrans 114
Witten submissions by Applicant in High Court
Written submissions by Respondent in High Court
Reply by Applicant in High Court
LawCite link

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

whether GST payable on various motor vehicle incentive payments received by car dealers from car manufacturers
Case analysis
LawCite
AP Group Limited and Commissioner of Taxation [2012] AATA 617 – first instance
Decision on principles – AP Group Limited and Commissioner of Taxation [2012] AATA 409
Decision Impact Statement

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

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

characterisation of the supply by Australian travel agents or tour operators to non-resident travel agents or tour operators in booking or arranging accommodation, goods and services for the customers of the non-resident travel agents or tour operators
Case analysis – appeal
Interim Decision Impact Statement – appeal
LawCite
First instance – ATS Pacific Pty Ltd v Commissioner of Taxation [2013] FCA 341
Case analysis – first instance
Interim Decision Impact Statement – first instance

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

going concern, sale of land
LawCite link
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

input tax credits, apportionment methodology
LawCite link

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

margin scheme, valuations, stratum units
first instance – [2008] FCA 81
decision of trial judge on return by Full Court – [2008] FCA 1918
ATO decision impact statement – Full Court
ATO decision impact statement – first instance
LawCite link

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

whether should set aside statutory demands for unpaid GST because of outstanding Part IVC review proceedings
Queensland Full Court – [2007] QCA 312
first instance – [2006] QSC 394
transcript of special leave application – [2008] HCATrans 75
transcript of High Court appeal – [2008] HCATrans 243 (day 1), [2008] HCATrans 244 (day 2)

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

whether applicant agreed in writing that supply of a going concern
Case analysis
LawCite

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

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

Chami and Commissioner of Taxation [2022] AATA 3797

cancellation of ABN and GST registration – whether the application carried on an enterprise for GST and ABN purposes – where no corroborating independent material to support the applicant’s claim – where applicant claimed all corroborating material lost in flood – decision under review affirmed

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

Commissioner of Taxation v Complete Success Solutions Pty ltd ATF Complete Success Solutions Trust [2023] FCAFC 19

goods and services tax – precious metal – scrap gold – appeal and cross-appeal – where Administrative Appeals Tribunal considered taxpayer’s entitlement to input tax credits in the periods 1 August 2016 to 30 November 2016 (First Period) and 1 December 2016 to 31 January 2017 (Second Period) – where Commissioner accepted that some supplies made to a “dealer in precious metal” within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act) – First Period remitted for reconsideration – Div 165 of the GST Act – whether the Tribunal erred in its approach to Div 165 – Second Period remitted for reconsideration
Appeal from STNK and Commissioner of Taxation [2021] AATA 3399

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

remission of matter by Federal Court on appeal – calculation of GST payable under margin scheme – valuation on an as is basis using hindsight information – approved valuation for the purposes of GST Act
Federal Court Appeal Decleah Investments Pty Ltd and Prince Removal and Storage Pty Ltd as Trustees for the PRS Unit Trust v Commissioner of Taxation [2018] FCA 717
First instance – Decleah Investments Pty Ltd and Anor as Trustee for the PRS Unit Trust and Commissioner of Taxation [2017] AATA 2418

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

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