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The Trustee for the Seabreeze Estate Unit Trust and Commissioner of Taxation (Taxation) [2019] AATA 1395

TAXATION – GST – sale of property – application of margin scheme – whether supply is ineligible for the margin scheme – whether the vendor chose to apply the margin scheme in working out the amount of GST on the supply of the property to the taxpayer – whether the vendor made a choice – meaning of GST worked out without applying the margin scheme - objection decision set aside and matter remitted for reconsideration

 

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