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23 Aug 1010 Input tax credit claims out of time - Australian Leisure Marine

The AAT has held that claims made by the taxpayer for GST input tax credits were out of time, having been extinguished by the operation of s 105-55(1) of Sch 1 to the Taxation Administration Act 1953. The claims were made outside the 4 year time period specified in that section and neither the Commissioner nor the AAT had discretion to extend the time: Australian Leisure Marine Pty Ltd and FCT [2010] AATA 620 (AAT, McDermott SM, 20 August 2010).


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