Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Central Equity Limited v Commissioner of Taxation [2011] FCA 908 Citation: Central Equity Limited v Commissioner of Taxation [2011] FCA 908
Parties: CENTRAL EQUITY LIMITED and SOUTHPARK DEVELOPMENTS PTY LTD v COMMISSIONER OF TAXATION
File number: VID 1165 of 2010
Judge: GORDON J
Date of judgment: 10 August 2011
Catchwords: TAXATION – GST – taxable supply – sale of real property – contract executed prior to 1 July 2000 – settlement occurred after 1 July 2000 – A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth), ss 6(3) and 7(1) – when property "made available"
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) Income Tax Assessment Act 1936 (Cth) Taxation Administration Act 1953 (Cth) Tax Laws Amendment (2008 Measures No 3) Act 2008 (Cth)
Cases cited: Aurora Developments Pty Ltd v Commissioner of Taxation [2011] FCA 232 Brady King Pty Ltd v Commissioner of Taxation (2008) 168 FCR 558 Deputy Commissioner of Taxation v Woodhams (2000) 199 CLR 370 Federal Commissioner of Taxation v Prestige Motors Pty Ltd (1994) 181 CLR 1 Federal Commissioner of Taxation v Reliance Carpet Co Pty Ltd (2008) 236 CLR 342 Qantas Airways Limited v Commissioner of Taxation [2010] AATA 997 Spencer v The Commonwealth (2010) 241 CLR 118 Tanwar Enterprises Pty Ltd v Cauchi (2003) 217 CLR 315 Woodhams; Revlon Manufacturing Ltd v Commissioner of Taxation (1995) 63 FCR 535
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