Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2024] FCAFC 42

Federal Court of Australia

Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2024] FCAFC 42 Appeal from: Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2023] FCA 257

File number(s): VID 253 of 2023

Judgment of: PERRAM, ABRAHAM AND BUTTON JJ

Date of judgment: 20 March 2024

Catchwords: TAXATION – Goods and Services Tax – where appellant paid invoices rendered by lawyers acting on behalf of individual beneficiaries and certain related entities – where appellant claimed input tax credits in respect of the payment of those invoices – where an individual who controlled the appellant instructed and received advice from lawyers – whether the individual engaged the lawyers on behalf of the appellant – whether scope of appellant's enterprise included acquisition of legal services provided to beneficiaries of family trust and family group companies – appeal dismissed on these grounds COSTS – where appellant served Notice to Admit – where respondent did not make admissions – where r 22.03 of the Federal Court Rules 2011 (Cth) provides for default costs consequences of proving truth of facts not admitted – where costs consequences of Notice to Admit not raised before primary judge and costs order made in favour of respondent at the same time as judgment was handed down – where oral application made for leave to appeal costs order – leave refused

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Div 165, ss 9-20, 11-5, 11-10, 11-15, 11-20, 195-1 Taxation Administration Act 1953 (Cth) Pt IVC Federal Court Rules 2011 (Cth) r 22.03