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Automotive Invest Pty Limited v Commissioner of Taxation [2023] FCAFC 129

Automotive Invest Pty Limited v Commissioner of Taxation [2023] FCAFC 129

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”

Original article available at: https://www.judgments.fedcourt.gov.au/judgments/Judgments/fca/full/2023/2023fcafc0129

For more information, see the original judgement.


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