Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Reglon Pty Limited v Commissioner of Taxation [2011] FCA 805 Citation: Reglon Pty Limited v Commissioner of Taxation [2011] FCA 805
Parties: REGLON PTY LIMITED (ACN 070 045 457) v COMMISSIONER OF TAXATION
File number: NSD 4 of 2011
Judge: EMMETT J
Date of judgment: 5 July 2011
Catchwords: TAXATION – goods and services tax – applicant had obtained judgment for damages for conversion of its items of scaffolding – notice of GST assessment treated transfer of title to scaffolding upon payment of judgment debt as taxable supply made by applicant to judgment debtor – respondent's objection decision disallowed applicant's objection to assessment – effect of obtaining and satisfying judgment in both detinue and conversion on ownership of property – held that no taxable supply was made by taxpayer
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 7-1, 9-5, 9-10, 9-15, 9-20 Taxation Administration Act 1953 (Cth) Sch 1 s 105-5
Cases cited: Brinsmead v Harrison (1871) LR 6 CP 584 Heavener v Loomes (1924) 34 CLR 306 Russell v Commissioner of Taxation (2011) 274 ALR 545 Judge Jenkins, Eight Centuries of Reports, 4th Century Case 88 (1504); 145 ER 126
Date of hearing: 5 July 2011
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 36
Counsel for the applicant: C Catt, N Kulkarni
Solicitor for the applicant: Macpherson+Kelley Lawyers
Counsel for the respondent: BC Kasep
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