Commissioner of Taxation v Complete Success Solutions Pty Ltd ATF Complete Success Solutions Trust [2023] FCAFC 19

Federal Court of Australia

Commissioner of Taxation v Complete Success Solutions Pty Ltd ATF Complete Success Solutions Trust [2023] FCAFC 19 Appeal from: STNK and Commissioner of Taxation [2021] AATA 3399

File number: NSD 1089 of 2021

Judgment of: MOSHINSKY, THAWLEY AND HESPE JJ

Date of judgment: 23 February 2023

Catchwords: TAXATION – goods and services tax – precious metal – scrap gold – appeal and cross-appeal – where Administrative Appeals Tribunal considered taxpayer's entitlement to input tax credits in the periods 1 August 2016 to 30 November 2016 (First Period) and 1 December 2016 to 31 January 2017 (Second Period) – where Commissioner accepted that some supplies made to a "dealer in precious metal" within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act) – First Period remitted for reconsideration – Div 165 of the GST Act – whether the Tribunal erred in its approach to Div 165 – Second Period remitted for reconsideration

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 7-1, 9-5, 9-30, 11-5, 11-15, 38-185, 38-385, 40‑100, 165-1, 165-5, 165-10, 165-15, 165-40, 195-1 Administrative Appeals Tribunal Act 1975 (Cth) ss 37, 44 Taxation Administration Act 1953 (Cth) s 298‑20 Australian Taxation Office, Goods and Services Tax: What is 'precious metal' for the purposes of GST? (GSTR 2003/10, 1 July 2000)

Cases cited: ACN 154 520 199 Pty Ltd (in liq) and Commissioner of Taxation [2019] AATA 5981 ACN 154 520 199 Pty Ltd (in liq) v Commissioner of Taxation [2020] FCAFC 190; (2020) 282 FCR 455 Commissioner of Taxation v Zoffanies Pty Ltd [2003] FCAFC 236; (2003) 132 FCR 523 Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315 Sanctuary Lakes Pty Ltd v Federal Commissioner of Taxation [2013] FCAFC 50; (2013) 212 FCR 483