Crown Estates (Sales) Pty Ltd v Commissioner of Taxation [2016] FCA 335

FEDERAL COURT OF AUSTRALIA

Crown Estates (Sales) Pty Ltd v Commissioner of Taxation [2016] FCA 335 File number: QUD 2 of 2016

Judge: LOGAN J

Date of judgment: 8 April 2016

Catchwords: TAXATION – goods and services tax - GST and penalty assessments and penalty remissions – whether applicant entitled to claim input tax credits – whether applicant made creditable acquisitions – whether applicant was principal in receipt of supply of goods and services – whether notice of appeal expressed a question of law – no question of law raised – objection to competency upheld

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 11-5, 11-15, 11-20 Administrative Appeals Tribunal Act 1975 (Cth) s 44 Federal Court of Australia Act 1976 (Cth) ss 19(1), 19(2) Property Agents and Motor Dealers Act 2000 (Qld) Taxation Administration Act 1953 (Cth) ss 14ZU, 14ZU(c), 14ZZK, 14ZZK(a), 14ZZK(b), 14ZZ(1)(a)(i)

Cases cited: Australian Gas Light Company v Valuer General (1940) SR (NSW) 126 Australian Securities and Investments Commission v Saxby Bridge Financial Planning Pty Ltd (2003) 133 FCR 290 Australian Telecommunications Corporation v Lambroglou (1990) 12 AAR 515 Belton v General Motors-Holden's Ltd (No 1) (1984) 58 ALJR 352 Birdseye v Australian Securities and Investments Commission (2003) 38 AAR 55 Bracegirdle v Oxley [1947] KB 349 Branwhite v Worcester Works Finance Ltd [1969] 1 AC 552 Brown v Repatriation Commission (1985) 7 FCR 302 China Pacific SA v Food Corporation of India (The Winson) [1982] AC 939 Commissioner of Taxation v Haritos [2015] HCATrans 337 Coulton v Holcombe (1986) 162 CLR 1 Crown Estates (Sales) Pty Ltd v Federal Commissioner of Taxation [2015] AATA 949; (2015) 2015 ATC 10-411 Custom Credit Corporation Ltd v Lynch [1993] 2 VR 469 DSE (Holdings) Pty Ltd v InterTAN Inc (2003) 135 FCR 151 Edwards (Inspector of Taxes) v Bairstow [1956] AC 14 Etheridge; HBF Health Funds and Hussain v Minister for Foreign Affairs (2008) 169 FCR 241 Federal Commissioner of Taxation v MBI Properties Pty Ltd (2014) 254 CLR 376 Federal Commissioner of Taxation v Raptis (1989) 20 ATR 1262 Haritos v Commissioner of Taxation (2015) 233 FCR 315 Jebb v Repatriation Commission (1988) 80 ALR 329 Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 Petersen v Moloney (1951) 84 CLR 91 Rio Tinto Services Limited v Federal Commissioner of Taxation (2015) 235 FCR 159; [2015] FCAFC 117 Sanctuary Lakes Pty Ltd v Commissioner of Taxation (2013) 212 FCR 483 Screen Australia v EME Productions No 1 Pty Ltd (2012) 200 FCR 282 SZBEL v Minister for Immigration and Multicultural and Indigenous Affairs (2006) 228 CLR 152