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The ATO advises that it has recently disallowed claims for input tax credits related to the purchase of commercial real property. In these cases the ATO has noticed that the taxpayers and their agents failed to check that the vendor was registered for GST at the time of settlement.

For the ATO advice and information about what to check for, go here

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Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
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