Stallion (NSW) Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2019] FCA 1306

TAXATION – appeal against objection decisions deemed by s 14ZYA(3) to have been made by the Commissioner of Taxation under s 14ZY(1) of the Taxation Administration Act 1953 (Cth) – whether taxpayer was entitled to decreasing luxury car tax adjustments under the A New Tax System (Luxury Car Tax) Act 1999 (Cth) and input tax credits under the A New Tax System (Goods and Services Tax) Act 1999 (Cth) – whether taxpayer acquired luxury cars as agent for principal – whether taxpayer on-sold luxury cars – whether ‘sham’

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