Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94

FEDERAL COURT OF AUSTRALIA

Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94 Citation: Rio Tinto Services Ltd v Commissioner of Taxation [2015] FCA 94

Parties: RIO TINTO SERVICES LTD (ACN 004 219 738) v COMMISSIONER OF TAXATION

File number: VID 371 of 2014

Judge: DAVIES J

Date of judgment: 19 February 2015

Catchwords: TAXATION – Goods and services tax – whether entitlement to input tax credits – meaning of "creditable purpose" as defined in s 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth)

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 9-5, 9-40, 11-15, 11-20, 11-25, 11-30, 40-35, 48-45 Federal Court of Australia Act 1976 (Cth) s 51A Taxation Administration Act 1953 (Cth), Pt IIB Div 3 Income Tax Assessment Act 1997 (Cth) s 8(1) Cases cited: Commissioner of Taxation v MBI Properties Pty Ltd (2014) 315 ALR 32; [2014] HCA 49 HP Mercantile Pty Ltd v Commissioner of Taxation (2005) 143 FCR 553 Commissioner of Inland Revenue v BNZ Investment Advisory Services Ltd (1994) 16 NZTC 11,111 Axa Asia Pacific v Commissioner of Taxation (2008) 173 FCR 500 K & S Lake City Freighters Pty Ltd v Gordon & Gotch (1985) 157 CLR 309 Project Blue Sky Inc v Australian Broadcasting Authority (1998) 194 CLR 355 Amalgamated Zinc (De Bavay's) Ltd v Federal Commissioner of Taxation (1935) 54 CLR 295 Commissioner of Taxation v Day (2008) 236 CLR 163 Steele v Deputy Commissioner of Taxation (1999) 197 CLR 459 Federal Commissioner of Taxation v American Express (2010) 187 FCR 398 J & G Knowles v Federal Commissioner of Taxation (2000) 96 FCR 402 Certain Lloyd's Underwriters Subscribing to Contract No IH00AAQS v Cross (2012) 248 CLR 378