Full Court Minute Books

Case B61/2012

Commissioner of Taxation v. Unit Trend Services Pty Ltd ACN 010 382 242

Case No.

B61/2012

Case Information

Lower Court Judgment

17/08/2012 Federal Court of Australia (Dowsett J, Bennett J, Greenwood J)

[2012] FCAFC 112

Catchwords

Taxation – Goods and services tax – Anti-avoidance – Anti-avoidance provisions in Div 165 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) enable Commissioner of Taxation to negate GST benefit derived from a scheme – Provisions do not apply if GST benefit attributable to the making of a "choice, election, application or agreement expressly provided for by the GST law" – Where property development scheme involved a combination of several choices provided for by GST law – Whether GST benefit attributable to choice or to scheme – Meaning of s 165-5(1)(b) of the A New Tax System (Goods and Services Tax) Act 1999 (Cth).

Short Particulars

Documents

02/11/2012 Application for special leave to appeal

14/12/2012 Hearing (SLA, Sydney)

04/02/2013 Written submissions (Applicant)

04/02/2013 Chronology

13/02/2013 Written submissions (Respondent)

19/02/2013 Reply

14/03/2013 Hearing (Full Court, Canberra)

01/05/2013 Judgment  (Judgment summary)