Sunchen Pty Ltd v Commissioner of Taxation

• 1. Taxation
  2. › Goods and services tax
  3. › Input tax credits
  4. › Creditable acquisitions
  5. › Input taxed supplies
  6. › Sale of residential premises
  7. › Whether premises 'to be used predominantly for residential accommodation'
  8. › Whether test is objective or subjective
  9. › A New Tax System (Goods and Services Tax) Act 1999 (Cth), s 40-65(1)
• 1. Taxation
  2. › Goods and services tax
  3. › Statutory interpretation
  4. › Meaning of 'to be used predominantly for residential accommodation'
  5. › Whether determined by physical characteristics of property or purchaser's intention
  6. › A New Tax System (Goods and Services Tax) Act 1999 (Cth), s 40-65(1), s 195-1

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