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Cases

Federal Court v High Court… Battle lines drawn

I was going to write a blog on the tax High Court decisions in 2013, but I started to notice a trend, and a worrying trend at that. In the Unit Trend case the High CourtĀ overturnedĀ a Federal Court decision that the GST anti avoidance rules in Division 165 did not apply. The facts were that […]

Categories
Cases GST Planning Idea

Another Federal Court versus High Court GST battle in the making…

Once again the Federal Court has found a new way to look at the most fundamental definition in the GST Act – a “supply”. In the MBI Case the Federal Court found that Division 135 did not apply. Division 135 stops this idea… I am buying your warehouse (commercial real property so GST applies) but […]