24 Jan 12 Decision Impact Statement - Badaoui & Konig
The ATO has published a Decision Impact Statement in relation to the AAT's decision in Badaoui & Konig and FCT  AATA 672; 2011 ATC 10-205. The case concerned how the substantiation provisions in relevant legislation affect entitlement to GST input tax credits.
The Decision Impact Statement states that the AAT's decision confirms the view of the Commissioner that every claim must be substantiated as required by the legislation. A failure by a taxpayer to substantiate an entitlement to input tax credits claimed will result in claims being disallowed.