Plant or machinery interpretation: apply the functionality test to decide when a building qualifies as plant for GST exceptions. The commentary explains that the legislature's distinct use of the phrases plant or machinery and plant and machinery means they should not be equated; the narrower explanatory definition excluding buildings cannot be mechanically applied to the clause using 'plant or machinery.' It urges application of the functionality test-whether a building serves special technical requirements-to determine if a building qualifies as a plant for the GST exception concerning construction of immovable property on a taxable person's own account.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Plant or machinery interpretation: apply the functionality test to decide when a building qualifies as plant for GST exceptions.
The commentary explains that the legislature's distinct use of the phrases plant or machinery and plant and machinery means they should not be equated; the narrower explanatory definition excluding buildings cannot be mechanically applied to the clause using "plant or machinery." It urges application of the functionality test-whether a building serves special technical requirements-to determine if a building qualifies as a plant for the GST exception concerning construction of immovable property on a taxable person's own account.
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