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South Steyne Hotel Pty Ltd v FCT   flag  25

[2009] FCAFC 155; (2009) 180 FCR 409; (2009) 74 ATR 41; [2009] ATC 20-145
Federal Court of Australia
Australia - Commonwealth
20th November, 2009

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Trustee for the Melissa Trust and Commissioner of Taxation (Taxation) [2017] AATA 1408 Administrative Appeals Tribunal Australia 31 Aug 2017 AustLII flag
Paul J Castan & Son Pty Ltd ATF Castan Investments Unit Trust and Commissioner of Taxation (Taxation) [2016] AATA 298 Administrative Appeals Tribunal Australia 11 May 2016 AustLII flag
Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCATrans 241 High Court of Australia Australia - Commonwealth 4 Nov 2014 AustLII flag
Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCATrans 200 High Court of Australia Australia - Commonwealth 11 Sep 2014 AustLII flag
Living Choice Australia Ltd and Commissioner of Taxation [2014] AATA 168 Administrative Appeals Tribunal Australia 28 Mar 2014 AustLII flag
GSTR 2013/D2 - Goods and services tax: supplies made by an operator of a 'moveable home estate' [2013] ATODGSTR GSTR2013/D2 Australian Taxation Office Australia - Commonwealth 30 Oct 2013 AustLII flag
MBI Properties Pty Ltd v Commissioner of Taxation [2013] FCAFC 112; (2013) 215 FCR 65; (2013) 92 ATR 184 Federal Court of Australia Australia - Commonwealth 18 Oct 2013 AustLII flag 2
Hotel Apartment Purchaser and Commissioner of Taxation [2013] AATA 567 Administrative Appeals Tribunal Australia 13 Aug 2013 AustLII flag 2
MBI Properties Pty Ltd v Commissioner of Taxation [2013] FCA 56 Federal Court of Australia Australia - Commonwealth 6 Feb 2013 AustLII flag 2
GSTR 2012/6 - Goods and services tax: commercial residential premises [2012] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/5 - Goods and services tax: residential premises [2012] ATOGSTR GSTR2012/5 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/6 - Goods and services tax: commercial residential premises [2012] ATOGSTR GSTR2012/6 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/11 - Goods and services tax: have new residential premises been used for residential accommodation before 2 December 1998 for the purposes of paragraph 40-65(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 where the premises were only operated as commercial residential premises before that date? [2012] ATOGSTD GSTD2012/11 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/5 - Goods and services tax: residential premises [2012] ATOGSTR 5 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/1 - Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease? [2012] ATOGSTD 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/2 - Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease? [2012] ATOGSTD 2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/11 - Goods and services tax: have new residential premises been used for residential accommodation before 2 December 1998 for the purposes of paragraph 40-65(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 where the premises were only operated as commercial residential premises before that date? [2012] ATOGSTD 11 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/1 - Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease? [2012] ATOGSTD GSTD2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTD 2012/2 - Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease? [2012] ATOGSTD GSTD2012/2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2011/D2 - Goods and services tax: residential premises and commercial residential premises [2011] ATODGSTR GSTR2011/D2 Australian Taxation Office Australia - Commonwealth 22 Jun 2011 AustLII flag
Vidler v Commissioner of Taxation [2010] FCAFC 59; (2010) 183 FCR 440; (2010) 75 ATR 825; [2010] ATC 20-186 Federal Court of Australia Australia - Commonwealth 1 Jun 2010 AustLII flag 10
Sunchen Pty Ltd v Commissioner of Taxation [2010] FCA 21; (2010) 264 ALR 447; (2010) 114 ALD 49; (2010) 75 ATR 13; [2010] ATC 20-161 Federal Court of Australia Australia - Commonwealth 29 Jan 2010 AustLII flag 28
Meridien Marinas Horizon Shores Pty Ltd v FCT [2009] FCA 1594; 74 ATR 787; [2009] ATC 20-158 Federal Court of Australia Australia - Commonwealth 24 Dec 2009 AustLII flag 8
Vidler v FCT [2009] FCA 1426; (2009) 74 ATR 520; [2009] ATC 20-149 Federal Court of Australia Australia - Commonwealth 3 Dec 2009 AustLII flag 4

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Managing GST Litigation" (2011) 9 (2) E-Journal of Tax Research 220 Baker, Melanie Australia circa 2011 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s3.5, s5.5, s7.5, s19.5
Court Rules (Cth)
(2006 Measures No. 3) Act 2006 (Cth)
Conveyancing Act 1919 (NSW) s117, s118
Real Property Act 1900 (NSW) s40

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lilyvale Hotel Pty Ltd v FCT [2009] FCAFC 21; (2009) 175 FCR 491; [2009] ATC 20-094; 75 ATR 253 Federal Court of Australia Australia - Commonwealth 6 Mar 2009 AustLII flag 6
Carminco Gold & Resources Ltd v Findlay & Co Stockbrokers (Underwriters) Pty Ltd [2007] FCAFC 194; (2007) 243 ALR 472 Federal Court of Australia Australia - Commonwealth 14 Dec 2007 AustLII flag 17
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd [2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682 Federal Court of Australia Australia - Commonwealth 10 Jul 2006 AustLII flag 41
Marana Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 307; (2004) 141 FCR 299; (2004) 214 ALR 190; (2004) 57 ATR 521 Federal Court of Australia Australia - Commonwealth 25 Nov 2004 AustLII flag 46
Denman College v Commissioners of Customs and Excise [1998] V & DR 399 United Kingdom circa 1998 flag 4
Urdd Gobaith Cymru v Commissioner of Customs and Excise [1997] V & DR 273 United Kingdom circa 1997 flag 10
Owen v Elliott (Inspector of Taxes) [1990] Ch 786; [1990] 3 WLR 133 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 11
International Harvester Co of Australia Pty Ltd v Carrigan's Hazeldene Pastoral Co [1958] HCA 16; (1958) 100 CLR 644; (1958) 32 ALJR 160 High Court of Australia Australia - Commonwealth 22 Apr 1958 AustLII flag 170

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