Dobie v CofT – Taxpayer not entitled to input tax credits – lack of documents, on NewStart, not entitled to be registered for GST and 25% penalty correctly imposed

In a 31 January 2020 decision (reported 26.2.20) the AAT held that a taxpayer had failed to prove that he made creditable acquisitions and therefore he was not entitled to input tax credits (ITCs).

See below for a summary of the decision.

[Tax Month – February 2020]