Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation [2019] FCA 2118

FEDERAL COURT OF AUSTRALIA

Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation [2019] FCA 2118 File number: VID 887 of 2019

Judge: KERR J

Date of judgment: 19 December 2019

Catchwords: TAXATION – private ruling - statutory interpretation - A New Tax System (Goods and Services Tax) Act 1999 (Cth) s 38-250(1)(b)(i) – meaning of "supply of accommodation" – whether phrase encompasses supply of freehold title to an apartment – supply of freehold title to apartments in scheme to assist disadvantaged persons to obtain housing a "supply of accommodation" – private ruling set aside and Commissioner directed to reissue in amended terms

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 9-5, 9-10, 9-30, 11-5, 11-15, 11-20, 38-25(4A), 38-90, 38-105, 38-250, 38-260, 40-35, 40-65, 87-15, 195-1 Taxation Administration Act 1953 (Cth) s 14ZZ Tax Laws Amendment (Retirement Villages) Act 2004 (Cth)

Cases cited: Akiba v Commonwealth [2013] HCA 33; 250 CLR 209 Alcan (NT) Alumina Pty Ltd v Commissioner of Territory Revenue [2009] HCA 41; 239 CLR 27 AXA Asia Pacific Holdings Limited v Commissioner of Taxation (Cth) [2008] FCA 1834; 173 FCR 500 Certain Lloyd's Underwriters Subscribing to Contract No IH00AAQS v Cross [2012] HCA 56; 248 CLR 378 Commissioner of Taxation v Bargwanna [2009] FCA 620; 72 ATR 639 Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FCAFC 46; 183 FCR 420 Commissioner of Taxes (Vic) v Lennon [1921] HCA 44; 29 CLR 579 Cooperative Bulk Handling Ltd v Federal Commissioner of Taxation [2010] FCA 508; 79 ATR 682 Craig Williamson Pty Ltd v Barrowcliff [1915] VLR 450 Federal Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; 250 CLR 503 HFM043 v Republic of Nauru [2018] HCA 37; 359 ALR 176 JMB Beverages Pty Ltd v Federal Commissioner of Taxation [2009] FCA 668; 73 ATR 191 Lacey v Attorney-General (Qld) [2011] HCA 10; 242 CLR 573 Marana Holdings Pty Ltd v Federal Commissioner of Taxation [2004] FCAFC 307; 141 FCR 299 New South Wales Aboriginal Land Council v Minster Administering the Crown Lands Act [2016] HCA 50; 260 CLR 232 Project Blue Sky Inc v Australian Broadcasting Authority [1998] HCA 28; 194 CLR 355 Queensland v Congoo [2015] HCA 17; 256 CLR 239 Sea Shepherd Australia Ltd v Commissioner of Taxation [2013] FCAFC 68; 212 FCR 252 SZTAL v Minister for Immigration and Border Protection [2017] HCA 34; 262 CLR 362 Taylor v Owners – Strata Plan No 11564 [2014] HCA 9; 253 CLR 531