Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2023] FCA 257

Federal Court of Australia

Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2023] FCA 257 File number: VID 492 of 2021

Judgment of: HESPE J

Date of judgment: 24 March 2023

Catchwords: TAXATION – Goods and Services Tax – A New Tax System (Goods and Services Tax) Act 1999 (Cth) – whether applicant entitled to input tax credits in respect of payment of invoices for provision of services – whether services acquired in carrying on an enterprise

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 9-5, 9-20, 11‑5, 11-10, 11‑15, 40‑5 Taxation Administration Act 1953 (Cth)

Cases cited: Commissioner of Taxation v Myer Emporium Ltd (1987) 163 CLR 199 Cox v Smail [1912] VLR 274 Customs and Excise Commissioners v Redrow Group Plc [1999] 1 WLR 408 Edwards (Inspector of Taxes) v Barnstow [1956] AC 14 Federal Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCA 49; (2014) 254 CLR 376 Federal Commissioner of Taxation v Montgomery [1999] HCA 34; 198 CLR 639 Federal Commissioner of Taxation v Radnor Pty Ltd (1991) 102 ALR 187 Federal Commissioner of Taxation v Stone [2005] HCA 21; (2005) 222 CLR 289 Federal Commissioner of Taxation v Visy Industries USA Pty Ltd [2012] FCAFC 106; (2012) 205 FCR 317 Pascoe v Commissioner of Taxation (1956) 30 ALJR 402 Professional Admin Service Centres Pty Ltd v Federal Commissioner of Taxation [2013] FCA 1123; (2013) 94 ATR 445 Secretary, Department of Transport (Vic) v Commissioner of Taxation [2009] FCA 1209; (2009) 261 ALR 39 Secretary, Department of Transport (Vic) v Commissioner of Taxation [2010] FCAFC 84; (2010) 188 FCR 167 Stone v Federal Commissioner of Taxation (1918) 25 CLR 389 Thiel v Federal Commissioner of Taxation (1990) 171 CLR 338 Watson v Federal Commissioner of Taxation [2020] FCAFC 92; (2020) 277 FCR 253 Western Gold Mines NL v Commissioner of Taxation (WA) (1938) 59 CLR 729