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The Federal Court (Edmonds J) has held that the AAT erred in finding that the taxpayer had provided "no evidence" that two amounts received by the taxpayer were not consideration for taxable supplies, as alleged by the Commissioner.

Having reviewed the transcript of the case before the AAT, Edmonds J said that in the absence of the credit of the taxpayer's witness being impugned, there was probative evidence that the two amounts were not consideration for taxable supplies, namely, the evidence of the witness in cross-examination.

Accordingly, Emonds J remitted the matter back to a differently constituted AAT to be determined according to law: Hua-Aus Pty Ltd v FCT [2010] FCA 341 (Federal Court, Edmonds J, 14 April 2010).


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