Catchwords:

TAXATION – A New Tax System (Goods and Services Tax) Act 1999 (Cth) (GST Act) – whether development services consideration for acquisition of Crown Lease – where Crown Lease became leases of individual units at conclusion of development – held: development services consideration for acquisition of Crown Lease

TAXATION – GST Act – whether consideration for acquisition of Crown Lease included GST on development services for purposes of Div 75 of GST Act – s 75‑10(2) permitted reduction of margin on supply by the amount of development costs, but not the GST on those development costs

TAXATION – GST Act – whether Tribunal erred in concluding that there was an amount of excess GST that was “passed on” by developer to another entity for the purposes of s 142‑10 of the GST Act – Tribunal adopted wrong approach by misapplying the inquiry required by Div 142, resulting in the term “passed on” bearing something other than its ordinary meaning