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The ATO has issued a Decision Impact Statement in relation to the Federal Court decision in Meridien Marinas Horizon Shores Pty Limited v FCT [2009] FCA 1594; 2009 ATC 20-158; 74 ATR 787.

The case concerned whether s 87-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) applies to the supply of a leasehold interest over marina berths for a period of 20 years. Division 87 provides concessional GST treatment for a supply of commercial accommodation that is provided to an individual as long-term accommodation in commercial residential premises.

The Court found that the taxpayer failed to establish that it supplied commercial accommodation in commercial residential premises for the purposes of the GST Act.


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