From chrissievers.com: The High Court allowed a taxpayer’s appeal in the case of Automotive Invest Pty Ltd v Commissioner of Taxation, deciding in a 3:2 ruling that the purpose of displaying luxury cars in a museum was primarily to facilitate their sale as trading stock, rather than as an independent tourist attraction.

The majority concluded that the taxpayer’s intention was subjective and focused on the ultimate goal of selling cars, while the minority viewed the museum’s purpose as significant beyond mere trading.

The decision has implications for interpreting “purpose” under the GST Act, suggesting a reliance on subjective intention in determining tax obligations.