Federal Court of Australia
Federal Court of Australia
Automotive Invest Pty Limited v Commissioner of Taxation [2023] FCAFC 129 Appeal from: Automotive Invest Pty Limited v Commissioner of Taxation (Gosford Classic Car Museum) [2022] FCA 281
File number: NSD 361 of 2022
Judgment of: LOGAN, WHEELAHAN AND HESPE JJ
Date of judgment: 11 August 2023
Catchwords: TAXATION – luxury car tax – goods and services tax – appeal from decision of primary judge which held that cars were used and intended to be used for a purpose in addition to being held as trading stock – where cars exhibited in "Gosford Classic Car Museum" – where cars were generally available for sale and were trading stock – whether cars were used or intended to be used as trading stock "and for no other purpose"
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) s 69-10 A New Tax System (Luxury Car Tax) Act 1999 (Cth) ss 2-1, 2-5, 5-5, 5-10, 7-5, 7-10, 9-5, 9-20, 9-25, 15-30, 15-35, 27-1 Motor Dealers and Repairers Act 2013 (NSW)
Cases cited: Brayson Motors Pty Ltd (in liq) v Federal Commissioner of Taxation (1985) 156 CLR 651 Car Shop Pty Ltd v Commissioner of Taxation (2010) 76 ATR 42 Commissioner of Taxation v Sharpcan Pty Ltd [2019] HCA 36; (2019) 269 CLR 370 Commissioner of Taxation v Suttons Motors (Chullora) Wholesale Pty Ltd [1985] HCA 44; (1985) 157 CLR 277 Council of the Municipality of Randwick v Rutledge (1959) 102 CLR 54 Deputy Federal Commissioner of Taxation v Ellis & Clark Ltd (1934) 52 CLR 85 Gloucester Railway Carriage and Wagon Company Ltd [1925] AC 469 Lloyd v Federal Commissioner of Taxation (1955) 93 CLR 645 London Borough of Merton Council v Nuffield Health [2023] UKSC 18 Melbourne Car Shop Pty Ltd v Federal Commissioner of Taxation [2010] FCA 373; (2010) 76 ATR 42 Municipal Council of Sydney v Salvation Army (N.S.W. Property Trust) (1931) 31 SR (NSW) 585 News Ltd v South Sydney District Rugby League Football Club Ltd [2003] HCA 45; (2003) 215 CLR 563 Randwick Municipal Council v Rutledge (1959) 102 CLR 54 Royal Choral Society v Commissioner of Inland Revenue [1943] 2 All ER 101 Ryde Municipal Council v Macquarie University (1978) 139 CLR 633 Salvation Army (Vic) Property Trust v Fern Tree Gully Corp (1952) 85 CLR 159 Spriggs v Commissioner of Taxation [2009] HCA 22; (2009) 239 CLR 1 Stallion (NSW) Pty Ltd v Commissioner of Taxation [2019] FCA 1306; 2019 ATC 20-707
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