Commissioner of Taxation v Gloxinia Investments (Trustee)
| Jurisdiction | Australia Federal only |
| Neutral Citation | [2010] FCAFC 46,2010-0524 FCA A |
| Year | 2010 |
| Date | 2010 |
| Court | Full Federal Court (Australia) |
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2 cases
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Lloyd v Belconnen Lakeview Pty Ltd
...System (Goods and Services Tax) Act 1999 (Cth) – consequences of decision in Federal Commissioner of Taxation v Gloxinia Investments Ltd [2010] FCAFC 46; (2010) 183 FCR 420 – operation of transitional arrangements and sale of residential premises by developers an input taxed supply REPRESEN......
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Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation
...248 CLR 378 Commissioner of Taxation v Bargwanna [2009] FCA 620; 72 ATR 639 Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FCAFC 46; 183 FCR 420 Commissioner of Taxes (Vic) v Lennon [1921] HCA 44; 29 CLR 579 Cooperative Bulk Handling Ltd v Federal Commissioner of Taxation ......
4 firm's commentaries
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GST amendments affecting residential property developments
...should be subject to GST. The current proposals stem from the Full Federal Court's decision in FCT v Gloxinia Investments (Trustee) [2010] FCAFC 46. In that case, it was found that a developer's sales of newly-constructed residential apartments were input taxed, and not taxable Prior to tha......
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GST and supplies of 'new' residential premises - consultation paper released
...premises. The paper is partly a response to the Commissioner's failed appeal in Commissioner of Taxation v Gloxinia Investments [2010] FCAFC 46, where the Full Federal Court held that developers supplying residential premises to the public were not subject to GST where the residential premi......
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GST risk for infrastructure/PPP projects
...respect of the arrangement. As a result of the Full Federal Court decision in Commissioner of Taxation v Gloxinia Investments (Trustee)[2010] FCAFC 46 (Gloxinia), concerning the GST treatment of development leases, the ATO has now withdrawn its public GST ruling on development leases. Furth......
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Recent GST developments affecting the property sector
...is not able to claim GST credits on expenses related to the supply). In Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FCAFC 46, the Full Federal Court held that sales of newly constructed residential premises under development lease arrangements were input taxed supplies ......