Recent Cases

Commissioner of Taxation v Landcom [2022] FCAFC 204 (22 December 2022) (Wigney, Moshinsky and Hespe JJ)


Catchwords:


TAXATION – appeal from decision of primary judge setting aside objection decision – objection to private ruling – where single contract of sale concerned the sale of freehold interests in four lots of land – whether sale would be a single “supply” of land for the purpose of calculating the “margin” in s 75-10 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth)