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Tax Case: No room at the inn

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.

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Cameron BLACKWOOD

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