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Decleah Investments Pty Ltd and Prince Removal and Storage Pty Ltd as Trustees for the PRS Unit Trus

TAXATION – goods and services tax – appeal from a decision of the Administrative Appeals Tribunal setting aside objection decision and increasing GST and administrative penalty payable – calculation of GST payable under margin scheme – valuation on an “as is” basis – whether an approved valuation for the purposes of A New Tax System (Goods and Services Tax) Act 1999 (Cth).

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