Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Landcom [2022] FCAFC 204 Appeal from: Landcom v Commissioner of Taxation [2022] FCA 510
File number: VID 315 of 2022
Judgment of: WIGNEY, MOSHINSKY AND HESPE JJ
Date of judgment: 22 December 2022
Catchwords: TAXATION – appeal from decision of primary judge setting aside objection decision – objection to private ruling – where single contract of sale concerned the sale of freehold interests in four lots of land – whether sale would be a single "supply" of land for the purpose of calculating the "margin" in s 75-10 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 7-1, 9-5, 9-10, 9-70, 9-80, 75-5, 75-10, 75-16, 75‑22, 195-1, 38-455 Acts Interpretation Act 1901 (Cth) ss 2(2), 23(b) Taxation Administration Act 1953 (Cth) s 14ZZ Explanatory Memorandum, A New Tax System (Goods and Services Tax) Bill 1998 (Cth) Explanatory Memorandum, Tax Laws Amendment (2008 Measures No. 5) Bill 2008 (Cth)
Cases cited: Federal Commissioner of Taxation v Luxottica Retail Australia Pty Ltd [2011] FCAFC 20; (2011) 191 FCR 561 Ronpibon Tin NL v Federal Commissioner of Taxation (1949) 78 CLR 47 Sterling Guardian Pty Ltd v Commissioner of Taxation [2006] FCAFC 12; (2006) 149 FCR 255
Division: General Division
Registry: Victoria
National Practice Area: Taxation
Number of paragraphs: 39
Date of hearing: 21 November 2022
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