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08 Feb 11 Partnership entitled to input tax credits for "naturist retreat" - Russell

By majority, the Full Federal Court (Edmonds and Gordon JJ, Dowsett J dissenting) has held that a partnership of which the taxpayer was a partner was entitled to input tax credits for the creditable acquisitions made under s 11-20 of the GST Act in connection with the establishment and conduct of a naturist retreat. In so doing, the Full Federal Court upheld the taxpayer's appeal from the decision of Logan J, who had held that the partnership was not so entitled.

However, all three judges of the Full Federal Court dismissed the taxpayer's appeal on all other matters decided adversely to the taxpayer by Logan J. These included the application of the "personal services income" provisions under Div 86 ITAA 1997 and their interaction with the Double Taxation Agreement between Australia and New Zealand, and the entitlement of the partnership to input tax credits for an accountancy businesses and a forestry business that it was also purportedly carrying on: Russell v FCT [2011] FCAFC 10 (Full Federal Court; Dowsett, Edmonds and Gordon JJ; 4 February 2011).


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