ECC Southbank Pty Ltd as trustee for Nest Southbank Unit Trust v Commissioner of Taxation [2012] FCA 795

FEDERAL COURT OF AUSTRALIA

ECC Southbank Pty Ltd as trustee for Nest Southbank Unit Trust v Commissioner of Taxation [2012] FCA 795 Citation: ECC Southbank Pty Ltd as trustee for Nest Southbank Unit Trust v Commissioner of Taxation [2012] FCA 795

Parties: ECC SOUTHBANK PTY LTD AS TRUSTEE FOR NEST SOUTHBANK UNIT TRUST (ACN 128 804 107) and URBANEST SOUTHBANK LEASING PTY LTD AS TRUSTEE FOR URBANEST SOUTHBANK LEASING TRUST (ACN 133 048 950) v COMMISSIONER OF TAXATION

File number: NSD 1569 of 2010

Judge: NICHOLAS J

Date of judgment: 31 July 2012

Corrigendum: 6 August 2012

Catchwords: TAXATION – A New Tax System (Goods and Services Tax) Act 1999 (Cth) – goods and services tax – where premises contain shared and studio style apartments and common areas configured to meet the needs of students – where such accommodation rented to students for a term pursuant to written agreements made between the student and the controller of the premises – whether premises are similar to a hotel, motel, inn, hostel or boarding house – whether premises are therefore "commercial residential premises" – whether shared apartments and studio style apartments within the premises are accommodation in "commercial residential premises" – whether supply of premises pursuant to lease between head lessee and sublessee is a taxable supply – whether supplies of shared and studio style apartments by sublessee of the premises are taxable supplies

Legislation: A New Tax System (Goods and Services Tax) 1999 (Cth) s 9-5, s 9-30(2), s 9-40, s 11-15, s 15-10, Pt 2-5, s 38-1, s 40-35, s 40-35(1)(a), Div 87, s 87-1, s 87-5–s 87-20, s 87-25(1), s 87-25(2), s 87-25(3), s 195-1 Residential Tenancies and Rooming Accommodation Act 2008 (Qld) s 10–s 40, s 247, s 249 and s 253