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Commissioner of Taxation v Unit Trend Services Pty Ltd

[2013] HCA 16
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.

Files
16.rtf (268.94 KB)
16.pdf (130.09 KB)