Commissioner of Taxation v Eichmann [2019] FCA 2155

TAXATION – CGT concessions – “active asset” – land used for storage of materials used by construction company – land not “used ... in the course of carrying on a business”. TAXATION – private rulings – review by Administrative Appeals Tribunal – whether Tribunal found and relied on facts not existing in the scheme the subject of the ruling – findings were inferences from scheme facts.

Full decision here