Ian Mark Collins & Mieneke Mianno Collins ATF The Collins Retirement Fund and

Commissioner of Taxation (Taxation) [2022] AATA 628

TAXATION – GOODS AND SERVICES TAX – whether applicant required to be registered for GST – where applicant subdivided and sold 11 lots – whether sales of lots were excluded from registration turnover threshold as capital assets or solely as a consequence of ceasing to carry on or substantially and permanently reducing the size or scale of an enterprise – held sales not so excluded – decision affirmed

Full decision here