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Automotive Invest Pty Limited v Commissioner of Taxation (Gosford Classic Car Museum) [2022] FCA 281

TAXATION – luxury car tax – goods and services tax – where cars exhibited in a museum operated as a museum – where cars were generally available for sale and were trading stock – whether cars were used or intended to be used as trading stock “and for no other purpose” – held that cars were used and intended to be used for a substantial purpose in addition to a purpose of holding the cars as trading stock

Full decision here


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