Do supplies of standing timber and other unsevered crops wholly or partly consist of land for the compulsory zero-rating rules?
This question we’ve been asked (QWBA) provides further guidance on the meaning of “land” for the purposes of the compulsory zero-rating rules. It supplements an earlier QWBA, QB 20/04, and interpretation statement IS 17/08.
Ashgrove Pty Ltd and others v DFCT (1994) 124 ALR 315
Kauri Timber Co v Commissioner of Taxes [1913] AC 771 (PC)
Marshall v Green [1874-80] All ER Rep Ext 2198
McCauley v FCT (1944) 69 CLR 235 (HCA)
Paisley v CIR [1958] NZLR 332
Saunders v Pilcher [1949] 2 All ER 1097 (CA)
Forestry Rights Registration Act 1983, section 3(1)
Goods and Services Tax Act 1985, sections 2(1) (definition of “land”), 11(1)(mb)