Automotive Invest Pty Limited v. Commissioner of Taxation
Case No.
S170/2023
Case Information
Lower Court Judgment
11/08/2023 Federal Court of Australia (Logan J, Wheelahan J, Hespse J)
Catchwords
Taxation – Luxury car tax – Goods and services tax – A New Tax System (Luxury Car Tax) Act 1999 (Cth) (“LCT Act”) – Where appellant operated business called “Gosford Classic Car Museum” – Where museum displayed motor vehicles – Where displayed motor vehicles also generally available for sale and were trading stock – Where LCT Act is single stage tax imposed on supply or importation of “luxury cars” where value exceeds “luxury car tax threshold” – Proper test for non-application of LCT Act – Whether LCT Act to be read and construed by reference to underlying legislative policy – Whether whole of s 9-5(1) determinative of whether appellant subject to increasing adjustment under charging provisions in ss 15-30(3)(c) and 15-35(3)(c) – Whether Full Court majority erred in concluding because LCT Act does not define “retail” sale there was no basis for importing into s 9-5(1)(a) “the idea of taking only a ‘retail sale’”.
Documents*
07/12/2023 Determination (SLA, Canberra)
21/12/2023 Notice of appeal
01/02/2024 Written submissions (Appellant)
01/02/2024 Chronology (Appellant)
29/02/2024 Written submissions (Respondent)
21/03/2024 Reply
*The due dates shown for documents on this page are indicative only.