Full Federal Court hands down decision in GST apportionment case

The Full Federal Court has sided with the taxpayer, Hannover Life Re of Australasia Ltd, after the Commissioner of Taxation had appealed an earlier decision regarding the entitlement to input tax credits under the GST Act.

KPMG Law’s Tax Dispute Resolution & Controversy team has successfully assisted Hannover Life Re of Australasia Ltd (Hannover) in defending the appeal brought by the Commissioner of Taxation against the decision of the primary judge (Stewart J) in Hannover Life Re of Australasia Ltd v Commissioner of Taxation [2023] FCA 680. See related article: Federal Court partially sides with taxpayer in GST apportionment case Broadly, the case on appeal concerned Hannover’s enterprise activities, w...

Sign in below or register now to read the full article

Authors: Angelina Lagana, Anthony Versace,

Published Date: 05 March 2024