Commissioner of Taxation v. MBI Properties Pty Ltd
Case No.
S90/2014
Case Information
Lower Court Judgment
18/10/2013 Federal Court of Australia (Edmonds J, Farrell J, Davies J)
Catchwords
Taxation - A New Tax System (Goods and Services Tax) Act 1999 (Cth) ("Act"), s 135-5 - Third party owner of estate in fee simple granted lease to tenant for ten year term - Third party sold reversion to respondent who received rent after sale - Declaration made by Full Federal Court that there was no supply by respondent to tenant - Commissioner of Taxation assessed respondent on basis that s 135-5 applied - Respondent objected on ground that there was no supply - Whether there was "continuing supply" after sale of reversion of lease to respondent - Whether respondent had "increasing adjustment" under s 135-5 of Act.
Documents
11/04/2014 Hearing (SLA, Sydney)
22/04/2014 Notice of appeal
16/05/2014 Written submissions (Appellant)
16/05/2014 Chronology (Appellant)
06/06/2014 Written submissions (Respondent)
20/06/2014 Reply
11/09/2014 Hearing (Full Court, Canberra)
04/11/2014 Hearing (Full Court, Canberra)
03/12/2014 Judgment (Judgment summary)