Your shopping cart is empty

The Full Federal Court (Sundberg, Bennett and Nicholas JJ) has dismissed the taxpayer's appeal from the decision of Stone J, who held that two parcels of vacant land were not "residential premises" as defined in s 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act), and, as such, the sale of the two parcels was not input taxed for GST purposes.

After examining the authorities, the Court concluded:

"The properties here in question were vacant land. At the time of the sales no shelter or basic living facilities were present on the land. No error has been shown in the primary judge’s conclusion that at the time of sale neither parcel of land was "residential premises" within the meaning of s 40-65(1) of the GST Act because it was not capable of being occupied as a residence or for residential accommodation. As was the case at first instance, we need not determine whether, at the time of sale, the properties were "intended to be occupied, as a residence or for residential accommodation".

Vidler v FCT [2010] FCAFC 59 (Full Federal Court; Sundberg, Bennett and Nicholas JJ; 1 June 2010).


Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To