Marana Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 307

FEDERAL COURT OF AUSTRALIA

Marana Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 307 TAXATION – Goods and Services Tax – whether supply input taxed pursuant to s 40-65 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) – whether sale of unit was of "new residential premises" – whether motel can be "occupied as a residence" – whether "commercial residential premises" are necessarily "residential premises" – whether motel accommodation is "residential accommodation"

WORDS AND PHRASES: "residential premises", "new residential premises", "occupied as a residence", "commercial residential premises", "residential accommodation" A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 3-1, 3-5, 7-1, 9-5, 9-10, 9-30, 9-40, 40-35, 40-65, 40-70, 40-75, 195-1 Fringe Benefits Tax Assessment Act 1986 (Cth) Explanatory Memorandum, A New Tax System (Goods and Services Tax) Bill 1998 (Cth) Explanatory Memorandum, Indirect Tax Legislation Amendment Bill 2000 (Cth) Urdd Gobaith Cymru v Commissioners of Customs and Excise [1997] V&DR 273 considered Denman College v Commissioners of Customs and Excise [1998] V&DR 399 considered Owen v Elliott (Inspector of Taxes) (1990) 1 Ch 786 not followed AAT Case 10,476 (1995) 99 ATR 1264 considered Oxford English Dictionary Shorter Oxford English Dictionary Macquarie Dictionary MARANA HOLDINGS PTY LTD AND CAMARO NO. 1 PTY LTD v COMMISSIONER OF TAXATION N 475 OF 2004 DOWSETT, HELY AND CONTI JJ 25 NOVEMBER 2004 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 475 OF 2004

ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: MARANA HOLDINGS PTY LTD AND

CAMARO NO. 1 PTY LTD

APPELLANTS

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGES: DOWSETT, HELY & CONTI JJ