Skourmallas and Commissioner of Taxation (Taxation) [2019] AATA 5535

TAXATION – Goods and Services Tax (GST) - input tax credits - creditable acquisitions – whether applicant carrying on business as a motor dealer – whether acquisition of a luxury motor vehicle in the course of an enterprise – whether of a private or domestic nature – whether applicant acquired the vehicle – Luxury Car Tax (LCT) – whether vehicle acquired and used only as trading stock – time for testing intention and use as trading stock - burden of proof discharged – decisions set aside.

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