Published on 01 Feb 05
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The Full Federal Court has upheld in Marana Holdings Pty Ltd v Commissioner of Taxation the decision of Beaumont J that the sale of a unit that had been converted from a motel room was not input taxed for the purposes of the A New Tax System (Goods and Services Tax) Act 1999. The decision provides guidance on the definition of 'residential premises' and 'commercial residential premises' for the purposes of the GST Act.
Current at 12 April 2011
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