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20 Feb 1212 Decision Impact Statement - Mackay

The ATO has issued a Decision Impact Statement in relation to the decision of the AAT in Mackay and FCT [2011] AATA 593; 2011 ATC 10-201. The case concerned the question of whether exported hunting trophies are GST-free.

The AAT found that s 38-185 of the GST Act did not apply to any of the taxpayer's supplies as the taxpayer had not satisfied the strict documentation requirements of the provision.

The Commissioner and taxpayer agreed that the taxpayer had overstated the quantum of supplies recorded in his activity statements (and, as a consequence, his assessments of net amount and income tax assessments were excessive).

The AAT ordered that those parts of the objection decision which related to the overstatement be set aside and remitted to the Commissioner, but otherwise affirmed the Commissioner's objection decision.

The ATO states that it considers the AAT decision in relation to s 38-185 is in accordance with the Commissioner's views.


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