The dispute between the ATO and Landcom (the land development authority for the state of New South Wales) concerned:
- Whether Landcom, a government entity subject to GST on a notional basis, was entitled to object to the ATO’s response to its GST private ruling request and to appeal against the ATO’s decision on this objection to the Federal Court (jurisdiction issue); and
- How the GST margin scheme applied to a supply of land comprising multiple freehold interests when supplied by Landcom as a single transaction.
Source – Deloitte
Latest Posts in "Australia"
- Australia Sets July 2026 E-Invoicing Targets for Federal Procurement and Suppliers
- Australia Publishes Updated Consolidated Text of New Tax System (GST) Act 1999, Effective Jan. 1
- OECD Urges Australia to Broaden and Raise GST for Fiscal Sustainability and Economic Growth
- OECD Urges Australia to Raise GST and Boost Affordable Housing to Address Budget Deficit
- GST Fraud, False Invoicing, and Gold Dealer Scams Top ATO’s Crime-Fighting Priorities
