19 Dec 2005
THE COMMISSIONER OF INLAND REVENUE V LUNDY FAMILY TRUST AND BEHEMOTH CORPORATION LIMITED CA CA115/04
- Citation
- openlaw-ca81e129_2b64_41f8_9a1c_9495224ed2a3.pdf
- Court
- Court of Appeal
The appeal is allowed in part because the adjustment sought relates only to quantum and is governed by s138P; accordingly inputs for rates, insurance and maintenance may be claimed under s20(3)(a) and (b) and apportioned under s21(1) to allow a 75% input tax refund for each supply for GST periods April 1998 to June 2000; costs awarded to respondents.