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Tax case: Taxman in the middle of Packer/Stokes GST standoff

Published on 01 Jun 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

By a 2 to 1 majority, the Full Federal Court has upheld the conclusion of Dowsett J in the Federal Court in ACP Publishing Pty Ltd v FCT [2004] FCA 874 that the sale of a magazine business in accordance with the terms of a deed executed in 1980 was GSTfree under s 13 of the A New Tax System (Goods and Service Tax Transition Act) 1999 even though it allowed the parties to determine the price for a supply after 1 July 2000.

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Rohan MURUGASU

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