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21 Sep 09 Decision Impact Statement - Waverley Council

The ATO has published a Decision Impact Statement in relation to the AAT decision in Waverley Council and FCT [2009] AATA 442; 2009 ATC 10-095. The case concerned the GST treatment of a credit card administration fee imposed by a local council when a credit card is used to pay council charges, and the onus of proof provisions in s14ZZK of the Taxation Adminstration Act 1953.

For a copy of the Decision Impact Statement, go here


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