Automotive Invest Pty Limited v Commissioner of Taxation (Gosford Classic Car Museum) [2022] FCA 281

Federal Court of Australia

Automotive Invest Pty Limited v Commissioner of Taxation (Gosford Classic Car Museum) [2022] FCA 281 File number: NSD 938 of 2020

Judgment of: THAWLEY J

Date of judgment: 24 March 2022

Catchwords: TAXATION – luxury car tax – goods and services tax – where cars exhibited in a museum operated as a museum – where cars were generally available for sale and were trading stock – whether cars were used or intended to be used as trading stock "and for no other purpose" – held that cars were used and intended to be used for a substantial purpose in addition to a purpose of holding the cars as trading stock

Legislation: Taxation Administration Act 1953 (Cth) Pt IVC A New Tax System (Luxury Car Tax) Act 1999 (Cth) ss 9-5(1), 15-30(3), 15-35(3), 27-1 A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 11-5(b), 66-5, 66-10, 69-10 Motor Vehicles Standards Act 1989 (Cth) Sales Tax Assessment Act (No 3) 1930 (Cth) Sales Tax Assessment Act (No 7) 1930 (Cth)

Cases cited: Brayson Motors Pty Ltd v Commissioner of Taxation (1985) 156 CLR 651 Certain Lloyd's Underwriters v Cross (2012) 248 CLR 378 Commissioner of Taxation v Sharpcan (2019) 269 CLR 370; [2019] HCA 36 Down v Attorney-General (Qld) (1905) 2 CLR 639 Hyteco Hiring Pty Limited v Commissioner of Taxation (1992) 92 ATC 4216 News Ltd v South Sydney District Rugby League Football Club Ltd (2003) 215 CLR 563 Melbourne Car Shop Pty Ltd v Federal Commissioner of Taxation (2010) 76 ATR 42 Randwick Municipal Council v Rutledge (1959) 102 CLR 54 Re Davsa Forty-Ninth Pty Ltd (as Trustee for the Krongold Ford Business Unit Trust) and Commissioner of Taxation [2014] AATA 337; 98 ATR 671 Ryde Municipal v Macquarie University (1978) 139 CLR 633