San Remo Heights Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 4023

TAXATION – GOODS AND SERVICES TAX – where applicant subdivided a single parcel of land over an extended period – where applicant also carried on rental and grazing activities – whether sales of subdivided lots in the course or furtherance of an enterprise – where no evidence of purpose of applicant’s acquisition of the land – relevance of applicant being a company - decision affirmed

Full decision here