Mercedes-Benz Australia/Pacific Pty Ltd v Commissioner of State Revenue [2016] VSCA 194
This was an appeal from a Judicial member of the Tribunal who had decided the matter in favour of the Commissioner. The issue before the Tribunal was whether Mercedes-Benz’ primary purpose in registering two vehicles was for an exempt use as demonstrator vehicles or alternatively trading stock vehicles.
On 11 August 2016, the Court of Appeal dismissed the taxpayer’s appeal and upheld VCAT’s decision that the two vehicles were registered with the primary purpose of use as alternative transport for customers who were having their own cars serviced.
