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
Latest Posts in "Australia"
- ATO Withdraws Practice Statement on GST Treatment of Government Agency Fees and Charges
- ATO Finalizes Waiver of Tax Invoice Requirement for Direct Entry Services in 2025
- Addendum to GST Determination on Interconnection Services Supplies by Australian Telecom Providers
- ATO Issues Alert on False Invoicing and Fraudulent GST Credit Claims
- ATO Releases Updated Guide for GST Analytical Tool for Top 1000 Taxpayers
