The Trustee for the NFTA Unit Trust and Commissioner of Taxation (Taxation) [2022] AATA 4132
TAXATION – goods and services tax (GST) – input tax credits (ITCs) – eligibility to claim input tax credits – taxpayer’s burden to prove...
Carvell and Taxation and Commercial Division (Taxation) [2021] AATA 3627
TAXATION – default assessments – administrative penalties - taxpayer’s burden to prove assessment excessive – taxpayer’s burden to prove...