The AAT has mostly affirmed the Commissioner’s decision in disallowing a taxpayer’s input tax credits claimed for the periods from 1 January 2007 to 30 September 2010.
The taxpayer was the trustee of a trust that operated a motel business, was registered for GST and lodged relevant BASs. The Commissioner audited the taxpayer for the periods from 1 January 2007 to 30 September 2010. Subsequently, he issued assessments disallowing input tax credits of $88,452 on the basis that the taxpayer could not provide the relevant substantiation documentation for the expenses. The taxpayer objected and before the Tribunal he broadly argued that he could not provide all the relevant documentation as the office of the motel was subject to localised flooding and the records were lost.
Based on some materials the taxpayer lodged after the lodgment of the notice of objection, the Tribunal determined that the taxpayer was entitled to input tax credits of id=”mce_marker”5,846 for the relevant period. However, it held that the taxpayer did not satisfy the burden of proof in relation to the remaining input tax credits claimed and affirmed the Commissioner’s decision.
(AAT Case [2013] AATA 788, Re Trustee for the Grewal Property Trust and FCT, AAT, Ref No 2012/2831, Dunne SM, 8 November 2013.)
[LTN 219, 12/11/13]