AP Group Ltd v Federal Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | [2013] FCAFC 105 |
| Year | 2013 |
| Date | 2013 |
| Court | Full Federal Court (Australia) |
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2 cases
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Crown Melbourne Limited v Commissioner of Taxation
...to the A New Tax System (Goods and Services Tax) Bill 1998 (Cth) para 6.203 Cases cited: AP Group Limited v Commissioner of Taxation [2013] FCAFC 105; 214 FCR 301 Clarke v Earl of Dunraven & Mount-Earl [1897] AC 59 Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1929] HCA 27;......
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Commissioner of Taxation v Burswood Nominees Limited as trustee for the Burswood Property Trust
...Taxation Administration Act 1953 (Cth) Casino Control Regulations 1999 (WA) Cases cited: AP Group Ltd v Federal Commissioner of Taxation [2013] FCAFC 105; (2013) 214 FCR 301 Certain Lloyd’s Underwriters v Cross [2012] HCA 56; (2012) 248 CLR 378 Clarke v Earl of Dunraven & Mount-Earl [1897] ......
1 firm's commentaries
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ATO releases an Impact Statement on Luxury Car Tax calculations following the AP Group Federal Court decision in September 2013
...this year, the Full Federal Court decision of AP Group Limited v Commissioner of Taxation [2013] FCAFC 105 clarified GST liability in relation to certain motor vehicle incentive payments. The Court held that fleet rebates and run-out model support payments attracted liability for GST, howev......