ACN 154 520 199 Pty Ltd v CofT – AAT orders ATO to produce internal advices regarding the GST-free status of supplies of gold bullion that was ‘re-refined’
The AAT has directed that the Commissioner produce any ‘internal legal advice’ that bore on the question of whether it was reasonably arguable that the taxpayer’s supplies of gold bullion were GST-free or input taxed. The AAT made this order under s37(2) of the AAT Act, on the basis that it was “of the opinion…