*Re Rod Mathiesen Truck Hire Pty Ltd as trustee for the Mathiesen Family Trust – GST: consideration re property sale received at settlement [60]
In a decision handed down on Mon 15.7.2013, the AAT has held that, for the purposes of the GST Act, all of the consideration in relation to the sale of a property was received by the taxpayer at the time of settlement on 16 May 2008. The case concerned the liability of the taxpayer Trust for GST…