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The ATO has published a Decision Impact Statement on Debonne Holdings Pty Ltd v FCT  [2006] AATA 886 (AAT, Downes J, President, 19 October 2006): see 2006 TAXVINE No 41 (8) (27 October 2006). The decision concerned the application of the "going concern" provisions in the GST Act. The ATO says that the decision is not inconsistent with anything contained in the relevant Public Ruling (GSTR 2002/5).

For a copy of DIS WT 2004/382, go here

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