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27 Jun 13 Decision Impact Statement – Yacoub

The ATO has released a Decision Impact Statement on the decision of the Federal Court in Yacoub v FCT [2012] FCA 678. The case concerned whether certain agreements had resulted in the formation of a partnership for GST purposes.

In the view of the ATO, the Court’s decision is consistent with public views of the Commissioner on the issues which were decided, and there is no need to amend GSTR 2004/2.

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