Cyonara Snowfox Pty Ltd v Commissioner of Taxation [2012] FCAFC 177

FEDERAL COURT OF AUSTRALIA

Cyonara Snowfox Pty Ltd v Commissioner of Taxation [2012] FCAFC 177 Citation: Cyonara Snowfox Pty Ltd v Commissioner of Taxation [2012] FCAFC 177

Appeal from: Cyonara Snowfox Pty Ltd v Commissioner of Taxation [2011] AATA 124

Parties: CYONARA SNOWFOX PTY LTD ACN 079 510 795 v COMMISSIONER OF TAXATION CYONARA SNOWFOX PTY LTD ACN 079 510 795 v COMMISSIONER OF TAXATION

File number(s): QUD 69 of 2011 QUD 70 of 2010

Judges: GREENWOOD, COLLIER AND MIDDLETON JJ

Date of judgment: 4 December 2012

Catchwords: TAXATION – consideration of the construction to be attributed to ss 75-5 and 75-10 (as those provisions stood in relation to taxable supplies made up to 16 March 2005) for the purposes of A New Tax System (Goods and Services Tax) Act 1999 (Cth) (the "GST Act") – consideration of the time for making a choice under s 75-5 of the GST Act – consideration of the going concern elements of s 38-325 of the GST Act – consideration of the statutory scheme under the GST Act – consideration of whether the taxpayer had discharged the onus of demonstrating on the facts that a GST-free supply under subdivision 38-J of the GST Act had been made out – consideration of ss 105-50(1) and 105-50(3)(a) of Schedule 1 of the Taxation Administration Act 1953 (Cth)

Legislation: Administrative Appeals Tribunal Act 1975 (Cth), s 44(1) A New Tax System (Goods and Services Tax) Act 1999 (Cth), ss 38-325, 75-5, 9-5 Tax Laws Amendment (2005 Measures No. 2) Act 2005 (Cth) Taxation Administration Act 1953 (Cth), ss 105-50(1), 105-50(3) Bankruptcy Act 1966 (Cth), s 41 Administrative Decisions (Judicial Review) Act 1977 (Cth), s 5 Income Tax Assessment Act 1997 (Cth) s 995