The DLS Portal will be offline for maintenance and upgrades from 6.00pm (AEST) Friday, 12 September 2025 to 8.00am (AEST) Monday, 15 September 2025.
Judgment date
Case number
B61/2012
Before
French CJ, Crennan, Kiefel, Gageler, Keane JJ
Catchwords
Taxation – GST – Application of margin scheme – Anti-avoidance – Respondent representative member of GST group of companies – Where margin scheme applied to supply of units in property development – Where respondent engaged in "scheme" and obtained "GST benefit" – Whether s 165-5(1) of A New Tax System (Goods and Services Tax) Act 1999 (Cth) engaged – Whether GST benefit "not attributable to" making by respondent of choice, election, application or agreement expressly provided for by the GST law.
Words and phrases – "not attributable to".
A New Tax System (Goods and Services Tax) Act 1999 (Cth) – Div 165, ss 165-5, 165-10.