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Casenote - Claiming input tax credits on the purchase of second-hand aircraft.

Publication date: 01 Oct 06 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol. 12 no. 5 2006

Pages: pp.384-86

Abstract:
A review of the decision in Platypus Leasing Inc & Ors v Federal Commissioner of Taxation [2005] NSWCA 399 and its interaction with ATO GST Ruling GSTR 2005/3. on claiming input tax credits when purchasing second-hand goods.

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Author profile

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 04 January 2018
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