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

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