Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Vidler v Commissioner of Taxation [2010] FCAFC 59 Citation: Vidler v Commissioner of Taxation [2010] FCAFC 59
Appeal from: Vidler v Commissioner of Taxation [2009] FCA 1426
Parties: BRAITH VIDLER v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
File number: NSD 1480 of 2009
Judges: SUNDBERG, BENNETT AND NICHOLAS JJ
Date of judgment: 1 June 2010
Catchwords: TAXATION – goods and services tax – "residential premises" – whether vacant land without living facilities can be residential premises – whether residential zoning and access to services sufficient
Legislation: A New Tax System (Goods and Services Tax Act) 1999 (Cth), ss 40‑65, 195‑1
Cases cited: CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 cited Electrolux Home Products Pty Ltd v Australian Workers' Union (2004) 221 CLR 309 cited Marana Holdings Pty Ltd v Commissioner of Taxation (2004) 141 FCR 299 considered and applied South Steyne Hotel Pty Ltd v Commissioner of Taxation (2009) 180 FCR 409 followed South Steyne Hotel Pty Ltd v Federal Commissioner of Taxation (2009) 71 ATR 228 considered
Date of hearing: 24 May 2010
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 38
Counsel for the Appellant: IS Young
Solicitor for the Appellant: Robert Richards & Associates
Counsel for the Respondent: DFC Thomas
Solicitor for the Respondent: Australian Taxation Office Legal Services
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