LCT

AAT cautions the Commissioner on his sceptical approach towards taxpayers and offers a reminder in relation to burden of proof requirements

AAT cautions the Commissioner on his sceptical approach towards taxpayers and offers a reminder in relation to burden of proof requirements

The Administrative Appeals Tribunal (Tribunal) has determined, in opposition to the Commissioner of Federal Taxation (Commissioner), that a luxury car dealer was entitled to decreasing Luxury Car Tax (LCT) and Goods and Services Tax (GST) input credits on the acquisition of a luxury vehicle.