MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation [2012] FCAFC 89

FEDERAL COURT OF AUSTRALIA

MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation [2012] FCAFC 89 Citation: MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation [2012] FCAFC 89

Appeal from: MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation [2011] AATA 769

Parties: MTAA SUPERANNUATION FUND (R G CASEY BUILDING) PROPERTY PTY LTD v COMMISSIONER OF TAXATION

File number: VID 1325 of 2011

Judges: GILMOUR, PERRAM & JAGOT JJ

Date of judgment: 20 June 2012

Catchwords: TAXATION – Goods and Services Tax – whether A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) (GST Transition Act) applied to the lease from the rent review date – whether the applicant was afforded procedural fairness by the Tribunal – whether there was a "review opportunity" under the lease within the meaning of s 13(5) of the GST Transition Act

Legislation: Taxation Administration Act 1953 (Cth) s 105-65 A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) ss 7(1), 13(1), (2) & (5) A New Tax System (Goods and Services Tax) Act 1999 (Cth)

Cases cited: ACP Publishing Pty Ltd v Commissioner of Taxation (2005) 142 FCR 533 cited Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 considered Commissioner of Taxation v DB Rreef Funds Management Ltd (2006) 152 FCR 437 applied DB Rreef Funds Management Ltd v Commissioner of Taxation (2005) 218 ALR 144 approved Fletcher v Commissioner of Taxation (1988) 19 FCR 442 cited Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 cited MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation [2011] AATA 769 affirmed Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd (2006) 152 FCR 461 applied