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Commissioner of Taxation v MBI Properties Pty Ltd

[2014] HCA 49
Case number
S90/2014
Before
French CJ, Hayne, Kiefel, Gageler, Keane JJ
Catchwords

Taxation – GST – A New Tax System (Goods and Services Tax) Act 1999 (Cth) ("GST Act") – Supply of a going concern – Where respondent purchased premises subject to existing lease – Whether continuing observance of lessor's obligations constituted the making of supplies through an enterprise which were neither taxable supplies nor GST-free supplies – Whether respondent liable to an increasing adjustment under s 135-5 of GST Act – Whether respondent's intended supply of residential premises by way of lease was for a "price" within the meaning of s 9-75 of GST Act.

Words and phrases – "GST", "increasing adjustment", "price", "supply of a going concern".

A New Tax System (Goods and Services Tax) Act 1999 (Cth) – ss 38-325, 40-35, 135-5.

Files
49.rtf (174.18 KB)
49.pdf (67.1 KB)