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NKCX and Commissioner of Taxation (Taxation) [2019] AATA 124

TAXATION – GOODS AND SERVICES TAX - whether assessments and amended assessments of net amount were excessive for purposes of s 14ZZK(b)(i) of the Taxation Administration Act 1953 - whether the Applicant was entitled to input tax credits - whether Applicant carried on enterprise of private investigations, mercantile agent, litigation support, and consultancy - whether Applicant carried on an enterprise of share trading - interpretation of s 14ZZE of the Taxation Administration Act 1953 – objection decision affirmed

Full decision here

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