Casenote - claiming input tax credits on the purchase of second-hand aircraft

Journal
Butler, M.St.J.R.
Asia-Pacific Tax Bulletin 2006 (Volume 12), No. 5
PriceUSD 45

A review of the decision in Platypus Leasing Inc & Ors v. Federal Commissioner of Taxation [2005] NSWCA 399 and its interaction with ATO GST Ruling GSTR 2005/3, on claiming input tax credits when purchasing second-hand goods.