5 May 2010
EDUCATION ADMINISTRATION LIMITED V COMMISSIONER OF INLAND REVENUE HC WN CIV-2007-485-002547
- Citation
- openlaw-2d2516a0_8de2_46d9_8023_863ce43a8aff.pdf
- Court
- High Court
Viewed objectively the combined elements — related parties operating effectively as a joint venture, contrived dual-company structure and mismatched GST accounting bases, inflated hourly charges, issuance of full invoices with only 10% payable and a contingent unpaid 90%, and absence of independent capital — demonstrated an artificial means to obtain early GST refunds and therefore tax avoidance as more than merely incidental; the Commissioner was entitled to treat the arrangement as void under s 76 and to disallow the claimed input tax.