CofT v ACN 154 520 199 Pty Ltd (in Liquidation) – Gold bullion GST case – Federal Court reverses AAT order that the Commissioner produce internal advice on the ‘no refining issue’ on the basis that it ‘relevant’ to the ‘penalties’ issues
On 3 August 2018, the Federal Court has struck down, as invalid, the AAT’s earlier order, that the Commissioner produce certain internal advices, that the Taxpayer believed agreed with the stance it took on whether gold could be re-refined, for GST purposes. The AAT concluded that they were ‘relevant’ to its review of the objection…