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Stallion (Nsw) Pty Ltd V Commissioner of Taxation of Commonwealth of Australia

Federal Court of Australia

Judgment Date:
2019-08-19

Abstract:
The Federal Court of Australia (FCA) has dismissed Stallion (NSW) Pty Ltd's appeal against the decision of the Commissioner of Taxation of the Commonwealth of Australia disallowing the objections of appellant to the amended assessments and assessments of shortfall penalty for relevant tax periods which in effect has disallowed the input tax credits and luxury car tax adjustments the appellant has sought. The FCA found that the appellant has failed to establish that the amended assessments were excessive and was not satisfied that the appellant's activities were such that the appellant was entitled to claim decreasing luxury car tax adjustments or input tax credits.

Taxation and revenue | Miscellaneous taxation | Luxury car tax | Decreasing luxury car tax adjustments

Published:
9/09/2019
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