Recent Cases

Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2024] FCAFC 42 (20 March 2024) (Perram, Abraham and Button JJ)


Catchwords:


TAXATION – Goods and Services Tax – where appellant paid invoices rendered by lawyers acting on behalf of individual beneficiaries and certain related entities – where appellant claimed input tax credits in respect of the payment of those invoices – where an individual who controlled the appellant instructed and received advice from lawyers – whether the individual engaged the lawyers on behalf of the appellant – whether scope of appellant’s enterprise included acquisition of legal services provided to beneficiaries of family trust and family group companies – appeal dismissed on these grounds

COSTS – where appellant served Notice to Admit – where respondent did not make admissions – where r 22.03 of the Federal Court Rules 2011 (Cth) provides for default costs consequences of proving truth of facts not admitted – where costs consequences of Notice to Admit not raised before primary judge and costs order made in favour of respondent at the same time as judgment was handed down – where oral application made for leave to appeal costs order – leave refused