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Royal Lion Capital Pty Ltd and Commissioner of Taxation (Taxation) [2021] AATA 3049

TAXATION – goods and services tax – bank account methodology audit – was the Applicant required to be registered for GST – did the Applicant make taxable supplies – Applicant’s burden to prove assessment excessive or otherwise incorrect – which assessments were the subject of the objection decision – decision under review affirmed.

Full decision here


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