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Tax Case: No room at the inn

Published on 01 Feb 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The Full Federal Court has upheld in Marana Holdings Pty Ltd v Commissioner of Taxation the decision of Beaumont J that the sale of a unit that had been converted from a motel room was not input taxed for the purposes of the A New Tax System (Goods and Services Tax) Act 1999. The decision provides guidance on the definition of 'residential premises' and 'commercial residential premises' for the purposes of the GST Act.

Author profile

Cameron Blackwood ATI
Cameron brings more than a decade of transactional tax expertise to his role as Partner in Greenwoods & Herbert Smith Freehills’ Sydney office. He specialises in advising clients on the tax complexities of mergers, acquisitions and restructures, including capital management and cross-border issues, and all aspects of employee share schemes; and regularly works in close collaboration with Herbert Smith Freehills. Cameron has also been involved in undertaking tax due diligence for insurers providing warranty and indemnity insurance in M&A transactions. He is a trusted adviser for a number of Australia’s largest taxpayers. By way of example, in 2018 Cameron was the lead adviser on two of the largest transactions in Australia, being the Wesfarmers demerger of Coles and the BHP Group off-market share buy-back. Cameron has also been heavily involved in recent ATO and Treasury consultation on capital management, cross-border and employee share scheme issues. Cameron has been recognised in The Legal 500 Asia Pacific 2021; Best Lawyers 2020 for Tax in Australia, as well as a Leading Lawyer by Doyle’s Guide. In 2019 Cameron was also a finalist for Taxation Partner of the Year at the Lawyers Weekly Partner of the Year Awards and was a finalist in 2020 for The Tax Institute's Corporate Tax Adviser of the Year. Cameron is a member of The Tax Institute’s Large Business and International Committee and NSW Technical Committee. He holds a Bachelor of Business (Hons) and Bachelor of Laws (Hons) from the University of Technology, Sydney, and a Master of Taxation from the University of Sydney. Cameron is admitted as a solicitor in New South Wales. - Current at 13 August 2021
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