Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 232

FEDERAL COURT OF AUSTRALIA

Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 232 Citation: Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 232

Parties: AURORA DEVELOPMENTS PTY LTD v COMMISSIONER OF TAXATION

File number(s): QUD 251 of 2008

Judge: GREENWOOD J

Date of judgment: 18 March 2011

Catchwords: TAXATION – consideration of an appeal from the Commissioner's objection decision concerning an assessment of GST which engages the question of whether the applicant made a taxable supply having regard to whether the relevant supply was GSTfree as a supply of a going concern for the purposes of s 38325 of A New Tax System (Goods and Services Tax) Act 1999 (Cth) (the "GST Act") – consideration of each of the integers contained in s 38325(2)(a) and (b) – consideration of the notions of an "arrangement", an "enterprise", whether the supplier supplied "all of the things that are necessary for the continued operation of an enterprise", whether the supplier "carries on, or will carry on, the enterprise until the day of supply" – consideration of the relationship between "an enterprise" and "the enterprise" in s 38325(2)(a) and (b)

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth), ss 95, 910, 920, 38325(1), 38325(2)

Cases cited: Pacific Carriers Ltd v BNP Paribas (2004) 218 CLR 451 - cited Toll (FGCT) Pty Limited v Alphapharm Pty Limited (2004) 219 CLR 165 – cited Brady King Pty Ltd v Federal Commissioner of Taxation [2008] FCAFC 118 (2008) 168 FCR 558 – cited

Date of hearing: 24 September 2009, 25 September 2009, 6 October 2009 and 7 October 2009