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Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation [2019] FCA 2118

December 18, 2019

TAXATION – private ruling - statutory interpretation - A New Tax System (Goods and Services Tax) Act 1999 (Cth) s 38-250(1)(b)(i) – meaning of “supply of accommodation” – whether phrase encompasses supply of freehold title to an apartment – supply of freehold title to apartments in scheme to assist disadvantaged persons to obtain housing a “supply of accommodation” – private ruling set aside and Commissioner directed to reissue in amended terms. 


Full decision here



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