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Tax Case: Recovering input tax under the GST Act
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.