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22 Oct 077 Supply of coin blanks subject to GST - AGR Joint Venture

The AAT has held that coin blanks sold by the taxpayer to the Royal Australian Mint and Gold Corporation were subject to GST on the gold or silver component of the blanks. The taxpayer's assertion that only the fabrication service was a taxable supply on which GST is payable was rejected by the AAT: AGR Joint Venture and FCT [2007] AATA 1870 (AAT; Justice Downes, President and Sweidan SM; 18 October 2007).

For a copy of the decision, go here

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