Corrs In Brief: GST on compulsory acquisition

11 December 2008

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In the recent case of Hornsby Shire Council and Commissioner of Taxation [2008] AATA 1060 (Hornsby Council), the Administrative Appeals Tribunal held that an owner initiated compulsory acquisition under an environmental planning instrument is a taxable supply for GST purposes.

In this Corrs In Brief, we analyse the decision of the Tribunal and its impact on the GST treatment of compulsory acquisitions.

For a full copy of this document, please download the attached PDF via the link on the right.

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This article provides information about topical legal issues.
Information contained in this article is intended as an introduction only and should not be relied on in place of legal advice.