*Re Zarev and FCT – GST registration restored (computer repair business) but assessments stand – ITC private and/or no invoices [50]
The AAT has upheld GST and penalty assessments against a taxpayer but held that the taxpayer’s cancelled GST registration be restored. The taxpayer carried on what the AAT said might be called in layman’s terms a computer repair business. Following an audit of the taxpayer’s BASs for the period 31 March 2007 to 28 February 2011, the ATO issued…