Chami v CofT – GST refund denied – no evidence taxpayer was carrying on an enterprise
On 11 Nov 2022, the AAT found that a taxpayer was unable to show that he was carrying on an enterprise and was therefore not entitled to a GST refund received from the ATO. In his BAS for the quarter ended 31 December 2021 (allegedly in his business’ first year of operations), the taxpayer recorded purchases of goods…