Automotive Invest Pty Limited v Commissioner of Taxation

HIGH COURT OF AUSTRALIAGAGELER CJ,EDELMAN, STEWARD, GLEESON AND JAGOT JJAUTOMOTIVE INVEST PTY LIMITED  APPELLANTANDCOMMISSIONER OF TAXATION  RESPONDENTAutomotive Invest Pty Limited v Commissioner of Taxation[2024] HCA 36Date of Hearing: 13 June 2024Date of Judgment: 16 October 2024S170/2023ORDER1.Appeal allowed with costs. 2.Set aside the orders of the Full Court of the Federal Court of Australia made on 11 August 2023 and, in their place, order that: (a)appeal allowed with costs; (b)set aside the orders of the Federal Court of Australia made on 19 April 2022 and, in their place, order that:(i)the applicant's appeal against the respondent's objection decision be allowed; (ii)the objection decision be set aside, and the applicant's objection be allowed in full; and(iii)the respondent pay the applicant's costs of the proceedings.On appeal from the Federal Court of AustraliaRepresentationD H Bloom KC with K Josifoski and J P Patela for the appellant (instructed by King & Wood Mallesons)C A Burnett SC with D P Hume and D R Lewis for the respondent (instructed by McInnes Wilson Lawyers)Notice:  This copy of the Court's Reasons for Judgment is subject to formal revision prior to publication in the Commonwealth Law Reports.CATCHWORDSAutomotive Invest Pty Limited v Commissioner of TaxationStatutes – Construction – Meaning of "purpose" within A New Tax System (Luxury Car Tax) Act 1999 (Cth) ("LCT Act"), ss 9-5(1), 15-30(3) and 15-35(3) – Where appellant carried on business of acquiring and selling luxury and collectable cars – Where appellant displayed cars in "car museum" to attract purchasers – Where appellant objected to amended assessments...