S – Z Cases

S

SAMM Property Holdings Pty Ltd v Shaye Properties Pty Ltd [2016] NSWSC 362

  • CONTRACT – rectification – auction – where contract specified purchase price to be inclusive of GST -whether common intention that purchase price be exclusive of GST

Sanctuary Australasia Pty Ltd and Commissioner of Taxation [2013] AATA 371

  • s 8AAZLGA of the TAA – whether Applicant can object to decision to retain refund after assessment issued
  • Case analysis

Re The Trustee for SBM Trust and Commissioner of Taxation  [2015] AATA 174

  • the effect of the introduction of the four-year statutory period in Division 93 was that the applicant was not entitled to input tax credits more that your years old

Sedgwick and Commissioner of Taxation [2015] AATA 690

  • the applicant was not entitled to claim input tax credits where the claim for credits was made after the four year statutory time period in Division 93 of the GST Act.

Semmens and Commissioner of Taxation [2023] AATA 2060

  • oods and services tax – input tax credits – four year rule to claim input tax credit – notification of entitlement to input tax credits – taxpayer’s burden to prove assessment excessive or otherwise incorrect – decision under review affirmed
  • damages, whether payment of judgement sup a supply
  • LawCite link

Siddiqi and Commissioner of Taxation [2012] AATA 589

  • whether the taxpayer could establish that certain cash deposits were not business receipts

Simplot Australia Pty Limited v Commissioner of Taxation [2023] FCA 1115

  • goods and services tax – exemption – whether certain frozen food supplied and imported by the applicant was “of a kind” “marketed as a prepared meal”

Skourmallas and Commissioner of Taxation [2019] AATA 5535

  • input tax credits – creditable acquisitions – whether applicant carrying on business as a motor dealer – whether acquisition of a luxury motor vehicle in the course of an enterprise – whether of a private or domestic nature – whether applicant acquired the vehicle – Luxury Car Tax (LCT) – whether vehicle acquired and used only as trading stock – time for testing intention and use as trading stock – burden of proof discharged – decisions set aside.

Snezana Pty Ltd v Commissioner for ACT Revenue [2011] ACAT 39

  • whether GST included in durable value of motor vehicles
  • LawCite link

Snugfit Australia Pty Ltd and Commissioner of Taxation [2013] AATA 802 

  • whether the supply of a product known as a “SnoreBeGone” sleep positioning system was GST-free under s 38-45(1) of the GST Act as a supply of a medical aid or appliance
  • Decision Impact Statement
  • LawCite

Sogo Duty Free Pty Ltd and Commissioner of Taxation [2010] AATA 111

South Steyne Hotel Pty Ltd v Commissioner of Taxation [2009] FCAFC 155

  • supply of hotel rooms, characterisation of transactions, taxable supply, input taxed supply, commercial residential premises, gst-free supply, supply of going concern
  • first instance – [2009] FCA 13
  • ATO decision impact statement
  • LawCite link

SSE Corp Pty Ltd v Toongabbie Investments atf the Toongabbie Investments Unit Trust [2016] NSWSC 1235

  • application for rectification of two contracts for the sale of land by inserting the words “plus GST” after the statement of the purchase price

STNK and Commissioner of Taxation [2021] AATA 3399

  • GOODS AND SERVICES TAX – whether applicant’s sales GST-free under
    s 38-385 of the A New Tax System (Goods and Services Tax) Act 1999 – whether recipient of supply a ‘dealer in precious metal’ – onus of proof not discharged – decision affirmed – whether the applicant made a GST-free supply as the exporter of goods – relevance of whether applicant held title to goods at time of export – whether general anti-avoidance rule applies – whether dominant purpose or principal effect of scheme for applicant to obtain input tax credits – where applicant had no knowledge of and obtained no substantial benefit from scheme – held applicant exported goods – held general anti-avoidance rule does not apply – decision set aside 

Subloo’s Investments Pty Ltd and Commissioner of Taxation [2012] AATA 703

  • penalties for GST shortfall – whether grounds for remission

Sunchen Pty Ltd v Commissioner of Taxation [2010] FCAFC 138

  • sale of residential property, residential premises
  • first instance – [2010] FCA 21
  • ATO decision impact statement
  • LawCite link

Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation [2017] FCA 694 

SVYR and Commissioner of Taxation [2022] AATA 3994

  • mobile telephone and tablet accessories – where telecommunications provider granted credit to customer of its licensed retail mobile telephone and accessories outlet for purchases of accessories – where account paid by telecommunications provider to retail outlet less than financed price repaid by customer – whether creditable acquisition by retail outlet – whether retail outlet has decreasing adjustment – significance of contractual terms – no taxable supply by telecommunications provider to retail outlet – not creditable acquisition – no desecrating adjustment – decision affirmed

Sunraysia Harvesting Contractors Pty Ltd and Commissioner of Taxation [2015] AATA 764

  • the applicant failed to discharge the onus of showing that the arrangements between subcontracting companies were genuine and real and were not a sham arrangement – applicant not entitled to input tax credits as could not substantiate creditable acquisitions – no onus on Commissioner to establish a sham arrangement

Commissioner of Taxation v Swansea Services Pty Ltd [2009] FCA 402

Swanbat Pty Ltd and Commissioner of Taxation [2013] AATA 891

  • whether the Commissioner could  issue an assessment to recover a GST refund paid to the taxpayer more than 4 years after the relevant tax period, even though the taxpayer’s entitlement to the refund was exhausted by the operation of s 105-55 of Schedule 1 to the TAA
  • Case analysis
  • LawCite

SXGX and Commissioner of Taxation [2011] AATA 110

T

Tam v Mannall [2010] NSWSC 250

  • CONVEYANCING – contract for sale of land – contract signed and exchanged upon conclusion of auction – whether written contract supplemented by inconsistent oral contract concerning incidence of GST – purchaser seeks specific performance of written contract – vendors seek specific performance of that contract as allegedly supplemented – CONTRACTS – contract in writing – whether modified by collateral oral contract – parol evidence rule – EQUITY – equitable remedies – rectification – common mistake – alleged common intention inconsistent with terms of written contract – vendors must show convincing proof of common intention – vendors rely on words spoken at auction – not shown that purchaser heard these words or by bidding intended to adopt them

The Hotel Apartment Purchaser and Commissioner of Taxation [2013] AATA 567

  • whether applicant liable to increasing adjustments under Division 135 of the GST Act in respect of the purchase of two apartments used for residential purposes
  • Case analysis

The Private Tutor and Commissioner of Taxation [2013] AATA 136

  • whether applicant carrying on enterprise – whether entitlement to input tax credits
  • Case analysis

The Taxpayers and Commissioner of Taxation [2011] AATA 33

The Taxpayer and Commissioner of Taxation [2010] AATA 497

  • margin scheme, gst group, division 165 anti-avoidance
  • LawCite link

Tom and Commissioner of Taxation [2013] AATA 28

  • GST – entitlement to refund – notification of entitlement – notification to be lodged within four years of relevant tax period – revised BAS accepted as notification – notification lodged out of time – decision affirmed

Touram Pty Ltd ATF the GKA Family Trust and Commissioner of Taxation[2008] AATA 1167

  • sale of vacant land, enterprise, taxable supply, creditable acquisition
  • LawCite link
  • sale of land, input taxed supply, taxable supply, predominantly for residential accommodation
  • LawCite link

Commissioner of Taxation v Travelex Limited [2020] FCAFC 10

  • determination of period of interest for RBA surplus pursuant to s 12AD of the Taxation (Interest on Overpayments and Early Payments) Act 1983 (Cth) – whether interest payable from 14 days after the date the RBA surplus arose or from 14 days after the date on which the taxpayer gave the Commissioner a notification that was required for the refund – whether the administrative practice of the Commissioner of Taxation of accepting or processing amended or revised GST returns has a legal or statutory basis – held that the taxpayer was not required by any provision in the GST Act or Administration Act to amend or revise its GST return – appeal dismissed
  • First instance – Travelex Limited v Commissioner of Taxation [2018] FCA 1051 –

Travelex v Commissioner of Taxation [2010] HCA 33

Trnka and Commissioner of Taxation [2012] AATA 492

  • whether applicant substantiated input tax credits claimed in respect of horse racing and breeding enterprise
  • case analysis
  • LawCite link

TSC 2000 Pty Ltd v Commissioner of Taxation [2007] AATA 1629

  • fees from members of lottery scheme, consideration, gambling supplies, penalties
  • LawCite link

TT-Line Company Pty Ltd v Commissioner of Taxation [2009] FCAFC 178

  • government rebate paid to ferry operator, consideration, appropriation
  • first instance – [2009] FCA 658
  • ATO decision impact statement
  • LawCite link

U

Uber BV v Commissioner of Taxation [2017] FCA 110

  • whether UberX services constituted the supply of “taxi travel” within the meaning in s 144-5(1) of the GST Act

Commissioner of Taxation v Unit Trend Services Pty Ltd [2013] HCA 16

V

  • decreasing adjustments, adjustment notes, substantiation
  • LawCite link

Van Gestel and Commissioner of Taxation [2014] AATA 396

  • Alleged identity fraud in lodgement of Business Activity Statement – Consideration of whether taxpayer is ‘dissatisfied’ in relevant sense with the objection decision – Tribunal has jurisdiction to review the objection decision.

VCE and Commissioner of Taxation [2006] AATA 682

VCF and Commissioner of Taxation [2008] AATA 731

  • second hand goods, scrap metal business, input tax credits, substantiation, penalties
  • LawCite link

VGGL and Commissioner of Taxation [2013] AATA 867

  • whether the applicant entitled to input tax credits in respect of certain acquisitions on the basis that they were made in connection with the conduct of a property development business
  • Case analysis
  • LawCite

Vidler v Commissioner of Taxation [2010] FCAFC 59

Vita Hot Bread Pty Ltd and Commissioner of Taxation [2012] AATA 570

  • whether the applicant had understated his income and GST in respect of a bakery and bread shop
  • LawCite link

Vrkic v Otta International [2003] NSWSC 641

W

Waverley Council and Commissioner of Taxation [2009] AATA 442

  • credit card admin fee, division 81 charge, consideration
  • ATO decision impact statement
  • LawCite link

Winkler and Commissioner of Taxation [2008] AATA 401

  • input tax credits, tax invoices, substantiation
  • LawCite link
  • calculation of damages, whether GST should be excluded from expenses to be included in damages order
  • LawCite link

Wynnum Holdings No 1 Pty Ltd and Commissioner of Taxation [2012] AATA 616

  • whether the Applicant was carrying on an enterprise or acting as bare trustee, whether property commercial residential premises or residential premises
  • Decision on preliminary matters – [2011] AATA 296
  • my analysis of this decision can be found here
Y

Yacoub v Commissioner of Taxation [2012] FCA 678

  • whether applicant liable for GST as a partner in partnership or only partly liable as a joint venture
  • case analysis
  • LawCite link

YXFP and Commissioner of Taxation [2009] AATA 805

  • supply of going concern, agreement in writing
  • LawCite link

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