Advice under development: Decision impact statement on Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172
Issue: Passing on excess GST under Division 142
Category: GST
Type of advice: Decision impact statement
Status: Under development
Purpose: This Decision impact statement outlines the ATO's response to the Full Federal Court’s decision in this case, which concerns whether an amount of excess GST had been passed on to purchasers of residential units for the purposes of section 142-10 of the A New Tax System (Goods and Services Tax) Act 1999 .
Comments: The Decision impact statement on Geocon Land Holdings No. 5 Pty Ltd v Commissioner of Taxation [2025] FCAFC 172 published on 27 May 2026. Comments period closed on 26 June 2026.
Referenced documents: Decision impact statement