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12 Oct 10 Commissioner refused special leave to appeal - Gloxinia

On 1 October 2010, the High Court (Hayne and Heydon JJ) refused the Commissioner special leave to appeal the decision of the Full Federal Court in FCT v Gloxinia Investments (Trustee) [2010] FCAFC 46.

The Full Federal Court (Dowsett, Kenny and Middleton JJ) dismissed the Commissioner's appeal from the decision of Emmett J, who held that the assignment of a leasehold of residential premises in a newly constructed apartment building was an input taxed supply within the meaning of the GST Act. Although the residential premises were newly constructed, they were not "new residential premises" within the meaning of s 40-75(1) of the GST Act because they had previously been the subject of a long term lease, albeit briefly, granted by the owner of the freehold (Woollahra Municipal Council) to the taxpayer as developer.

For a copy of the transcript of the High Court hearing, go here


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