R.V. Investments (Aust) Pty Ltd as Trustee of the R.V. Unit Trust v Commissioner of Taxation [2014] FCA 1169

FEDERAL COURT OF AUSTRALIA

R.V. Investments (Aust) Pty Ltd as Trustee of the R.V. Unit Trust v Commissioner of Taxation [2014] FCA 1169 Citation: R.V. Investments (Aust) Pty Ltd as Trustee of the R.V. Unit Trust v Commissioner of Taxation [2014] FCA 1169

Appeal from: R.V. Investments (Aust) Pty Ltd as Trustee for the RV Unit Trust v Commissioner of Taxation [2014] AATA 158

Parties: R.V. INVESTMENTS (AUST) PTY LTD AS TRUSTEE OF THE R.V. UNIT TRUST v COMMISSIONER OF TAXATION and ADMINISTRATIVE APPEALS TRIBUNAL

File number: VID 226 of 2014

Judge: GORDON J

Date of judgment: 5 November 2014

Catchwords: TAXATION – appeal from Administrative Appeals Tribunal – GST – creditable acquisitions – burden of proof

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Administrative Appeals Tribunal Act 1975 (Cth) Federal Court Rules 2011 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth)

Cases cited: Bell v Commissioner of Taxation [2012] FCA 1042 Birdseye v Australian Securities and Investments Commission [2003] FCAFC 232 Comcare v Etheridge (2006) 149 FCR 522 Federal Commissioner of Taxation v Crown Insurance Services Ltd (2012) 207 FCR 247 Federal Commissioner of Taxation v James Flood Pty Ltd (1953) 88 CLR 492 National Australia Bank v Georgoulas [2013] FCA 1412 Nilsen Development Laboratories Pty Ltd v Federal Commissioner of Taxation (1981) 144 CLR 616 Price Street Professional Centre Pty Ltd v Commissioner of Taxation (2007) 243 ALR 728 Repatriation Commission v Goulding [2008] FCA 1858 Toyota Motor Corporation Australia Ltd v Ken Morgan Motors Pty Ltd [1994] 2 VR 106