Recent Cases

Automotive Invest Pty Limited v Commissioner of Taxation [2023] FCAFC 129 (11 August 2023) (Logan, Wheelahan and Hespe JJ)


TAXATION – luxury car tax – goods and services tax – appeal from decision of primary judge which held that cars were used and intended to be used for a purpose in addition to being held as trading stock – where cars exhibited in “Gosford Classic Car Museum” – where cars were generally available for sale and were trading stock – whether cars were used or intended to be used as trading stock “and for no other purpose”