Richard Albarran, Brent Kijurina and Cameron Shaw and Commissioner of Taxation [2020] AATA

Richard Albarran, Brent Kijurina and Cameron Shaw as Joint Administrators of Cooper & Oxley Builders Pty Ltd as trustee for the Cooper & Oxley Builders Unit Trust and Commissioner of Taxation (Taxation) [2020] AATA 4325

TAXATION – GOODS AND SERVICES TAX – input tax credits – representatives of incapacitated entities – whether administrators entitled to input tax credits – where acquisitions made by an incapacitated entity but consideration provided by administrators – held administrators not entitled to input tax credits – decision affirmed

Full decision here