The dispute between the ATO and Landcom (the land development authority for the state of New South Wales) concerned:
- Whether Landcom, a government entity subject to GST on a notional basis, was entitled to object to the ATO’s response to its GST private ruling request and to appeal against the ATO’s decision on this objection to the Federal Court (jurisdiction issue); and
- How the GST margin scheme applied to a supply of land comprising multiple freehold interests when supplied by Landcom as a single transaction.
Source – Deloitte
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