Gloxinia Investments Limited as Trustee for Gloxinia Unit Trust v Commissioner of Taxation [2009] FCA 641

FEDERAL COURT OF AUSTRALIA

Gloxinia Investments Limited as Trustee for Gloxinia Unit Trust v Commissioner of Taxation [2009] FCA 641 A New Tax System (Goods and Services Tax) Act 1999 (Cth)

Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd (2006) 152 FCR 461 GLOXINIA INVESTMENTS LIMITED AS TRUSTEE FOR GLOXINIA UNIT TRUST v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

NSD 123 of 2009

EMMETT J

12 JUNE 2009

SYDNEY IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 123 of 2009

BETWEEN: GLOXINIA INVESTMENTS LIMITED AS TRUSTEE FOR GLOXINIA UNIT TRUST

Applicant

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: EMMETT J

DATE OF ORDER: 12 JUNE 2009

WHERE MADE: SYDNEY

THE COURT DECLARES THAT:

1. Any assignment upon sale, pursuant to a contract of sale in terms substantially identical to the contract for the sale of land dated 14 August 2008 between the applicant and Vicki Vidor, of a Strata Lot Lease, as defined in the Agreement for Lease dated 22 October 2007 between Woollahra Municipal Council and the applicant, in respect of a residential leasehold strata lot created on registration of a strata leasehold plan substantially in the form of Annexure A to the Agreement for Lease is an input taxed supply in accordance with Subdivision 40-C of the A New Tax System (Goods and Services Tax) Act 1999 (Cth).

THE COURT NOTES:

2. The agreement of the parties that there be no order as to the costs of the proceeding.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules. The text of entered orders can be located using eSearch on the Court's website. IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD 123 of 2009

BETWEEN: GLOXINIA INVESTMENTS LIMITED AS TRUSTEE FOR GLOXINIA UNIT TRUST