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)
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).
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)