HP Mercantile Pty Limited v Commissioner of Taxation

• 1. Taxation
  2. › Goods and services tax
  3. › Input tax credits
  4. › Creditable purpose
  5. › Acquisitions relating to making supplies that would be input taxed
  6. › Whether word 'would' connotes futurity or conditionality
  7. › Whether temporal sequence of acquisition and supply relevant
  8. › A New Tax System (Goods and Services Tax) Act 1999 (Cth), ss 11-5, 11-15(2)(a), 11-20, Div 132
• 1. Taxation
  2. › Goods and services tax
  3. › Input tax credits
  4. › Financial supplies
  5. › Acquisition of debts as financial supply
  6. › Whether feasibility study and debt collection services relate to making input taxed supplies
  7. › A New Tax System (Goods and Services Tax) Act 1999 (Cth), s 11-15(2)(a)
  8. › A New Tax System (Goods and Services Tax) Regulations 1999 (Cth), regs 40-5.09, 70-5.02
• 1. Statutory Interpretation
  2. › Meaning of 'relates to'
  3. › Degree of connection required
  4. › Whether direct or indirect relationship sufficient
  5. › Context-dependent assessment
• 1. Practice and Procedure
  2. › Appeal from Administrative Appeals Tribunal
  3. › Appeal on question of law
  4. › Whether characterisation of facts as satisfying statutory description is question of law
  5. › Administrative Appeals Tribunal Act 1975 (Cth), s 44(1)

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