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  • Tax Case: Recovering input tax under the GST Act

Tax Case: Recovering input tax under the GST Act

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Published on 01 Feb 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This AAT decision examines one of the key concepts in the A New Tax System (Goods and Services Tax) Act 1999, namely that of whether an acquisition is made for a 'creditable purpose' pursuant to s 11-15 such that an input tax credit can be claimed.

Author profile

Rhys Penning
Rhys Penning is a Partner in EY’s Indirect Tax practice, specialising in GST with a sector focus on infrastructure and real estate projects and transactions. He has extensive experience in financing structures with a view to maximising GST recoveries/minimising GST leakage for transaction parties. Coming from a legal background, Rhys marries deep technical knowledge and experience with a practical approach to identifying and reporting GST obligations and entitlements in a commercial context. - Current at 21 October 2016
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