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Tax Case: No room at the inn

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Published on 01 Feb 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Full Federal Court has upheld in Marana Holdings Pty Ltd v Commissioner of Taxation the decision of Beaumont J that the sale of a unit that had been converted from a motel room was not input taxed for the purposes of the A New Tax System (Goods and Services Tax) Act 1999. The decision provides guidance on the definition of 'residential premises' and 'commercial residential premises' for the purposes of the GST Act.

Author profile

Cameron Blackwood ATI
Cameron Blackwood, ATI, is the Head of Tax at Corrs and is a leading transactional tax expert, specialising in mergers, acquisitions, and restructures. Having advised several of Australia’s largest taxpayers, Cameron’s expertise includes cross-border issues and all aspects of employee share schemes. He has significant experience acting for public and private companies on capital management, including capital raising, return of capital, special dividends and buy-backs and debt raisings. He regularly presents at The Tax Institute and the Corporate Tax Association on M&A, management incentive plans and international tax issues and demergers. Cameron has been recognised as a leading lawyer by legal directories and publications including Chambers, The Legal 500 Asia Pacific and Best Lawyers for Tax in Australia. - Current at 30 May 2024
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