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02 Dec 08 Compulsory acquisition by Council a supply - Hornsby Council

The AAT has held that the compulsory acquisition of land by a local council was a supply by the land owner within the meaning of s 9-10 of the GST Act, such that the council was entitled to an input tax credit for the consideration paid for that supply: Hornsby Shire Council and FCT [2008] AATA 1060 (AAT, 26 November 2008).

For a copy of the decision, go here.

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