Automotive Invest Pty Limited v Commissioner of Taxation

Statutes – Construction – Meaning of "purpose" within A New Tax System (Luxury Car Tax) Act 1999 (Cth) ("LCT Act"), ss 9-5(1), 15-30(3) and 15-35(3) – Where appellant carried on business of acquiring and selling luxury and collectable cars – Where appellant displayed cars in "car museum" to attract purchasers – Where appellant objected to amended assessments of net amounts under Pt IVC of Taxation Administration Act 1953 (Cth) – Where amended assessments were premised on use of each car for purpose of holding as trading stock and for additional purpose of display in museum – Where increasing luxury car tax adjustment is applicable if taxpayer uses car for purpose other than quotable purpose – Whether assessment of purpose objective or subjective – Whether appropriate to exclude uses that are merely incidental, subservient, or means to an end to continuing use of car as trading stock – Whether phrase "no other purpose" in s 9-5(1) should be read as excluding alternative, but not additional, purposes.

Words and phrases – "additional purpose", "alternative purpose", "characterisation", "collateral purpose", "decreasing luxury car tax adjustments", "for no other purpose", "goods and services tax", "increasing luxury car tax adjustments", "luxury car tax", "means", "motive", "objective purpose", "purpose", "quotable purpose", "quote", "quoting", "single purpose", "subjective purpose", "taxable supply".

A New Tax System (Goods and Services Tax) Act 1999 (Cth) – s 69-10.

A New Tax System (Luxury Car Tax) Act 1999 (Cth) – ss 2-5(2), 9-1, 9-5(1), 15-1, 15 30(3), 15-35(3).