Daily Archives: August 20, 2011

Central Equity This is a decision of Gordon J in the Federal Court concerning whether a supply of real property (by way of sale) was “made” on or after 1 July 2000 (http://www.austlii.edu.au/au/cases/cth/FCA/2011/908.html). The question was whether the supply was … Continue reading →

Meaning of “building” Footnote 11 to GSTR 2011/D2, amongst other things, has caused some comment about the treatment of an offshore mobile drilling rig: The Commissioner considers that accommodation provided to employees and contractors on an offshore mobile drilling unit … Continue reading →

Print Allied Technology (http://www.austlii.edu.au/au/cases/cth/AATA/2011/555.html) This is an AAT decision of Member Dr G. Hughes. It concerns a contract entered into (with an associate) for the purchase of plant that was cancelled. The equipment was purchased, instead, by way of hire … Continue reading →

I need to talk about Lynn Smith’s case (http://www.austlii.edu.au/au/cases/cth/AATA/2011/563.html) so I can talk about statutory construction – and the significance of “context” in interpreting taxation law. Lynn Smith withdrew monies from her SMSF to fund financial difficulties of her real … Continue reading →