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Byron Pty Ltd and Commissioner of Taxation (Taxation) [2019] AATA 2042

TAXATION AND REVENUE – goods and services tax – entitlement to claim input tax credits – whether creditable acquisitions made – meaning of supply – meaning of acquisition – whether applicant liable to provide consideration lack of evidentiary base – administrative penalty – whether conduct involved recklessness – whether applicant is entitled to remission of penalty – objection decision affirmed

 

PRACTICE AND PROCEDURE – application for revocation of confidentiality order made following hearing of Part IVC review application – request for private hearing under s 14ZZE – confidentiality order restricting any information tending to reveal the identity of the witness – interests of witness – evidence given by witness voluntarily – witness without legal representation – witness informed of privilege against self-incrimination during adjournment and subsequently asserts privilege against self-incrimination – application granted

 

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