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The Trustee for the Star Enterprises Trust (Eurodrive Tours Pty Ltd) and Commissioner of Taxation (Taxation) [2020] AATA 1656

TAXATION – LUXURY CAR TAX – supplies of luxury cars – liability for tax – whether putative lenders or purchaser - whether intention to hold as trading stock - onus of proof not discharged – credibility of witnesses – administrative penalties - decisions under review set aside and remitted to Commissioner

 

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