*Re Swanbat Pty Ltd v FCT – Commissioner appeals AAT decision that an assessment to recoup a refund of GST more than 4 years ago was excessive [43]

The Commissioner has appealed to the Federal Court against the decision in AAT Case [2013] AATA 891, Re Swanbat Pty Ltd and FCT. The AAT had set aside the Commissioner’s amended assessment in relation to a BAS for the period 1 April 2008 to 30 June 2008 and held that the taxpayer’s net amount for the quarter was zero. It did so on the basis that the amended assessment was excessive.

[LTN 10, 16/1/14]