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...
H & B Auto Repair Centre Pty Ltd and Commissioner of Taxation (Taxation) [2022] AATA 3561
TAXATION – goods and services tax – input tax credits – four year rule to claim input tax credit – eligibility to claim input tax credits...
JHKW and Commissioner of Taxation (Taxation) [2022] AATA 2875
TAXATION – goods and services tax – input tax credits – four year rule to claim input tax credit – eligibility to claim input tax credits...
BSRJ and Commissioner of Taxation (Taxation) [2021] AATA 333
TAXATION – GOODS AND SERVICES TAX (GST) – attribution of input tax credits – discretion to treat document as tax invoice – failure to...
Richard Albarran, Brent Kijurina and Cameron Shaw and Commissioner of Taxation [2020] AATA
Richard Albarran, Brent Kijurina and Cameron Shaw as Joint Administrators of Cooper & Oxley Builders Pty Ltd as trustee for the Cooper &...
TKGY and Commissioner of Taxation (Taxation) [2020] AATA 1839
TAXATION – goods and services tax – input tax credits – four year rule to claim input tax credit – eligibility to claim input tax credits...
Cash World Gold Buyers Pty Ltd and Commissioner of Taxation (Taxation) [2020] AATA 1546
TAXATION – GST – input tax credits – gold industry – creditable acquisition – whether applicant made acquisitions of precious metal or...