Cooper & Oxley Builders Pty Ltd (in admin) atf Cooper & Oxley Builders Unit Trust v CofT – GST: company entitled to input tax credits rather than administrator
On 30 October 2020, the AAT has held that a company was entitled to claim an input tax credit for an acquisition that was made before it was put into administration, even though the related tax invoice had been paid by the administrator. See below for further details. [Tax Month – October 2020]