• The impact of this case on ATO policy is discussed in Decision Impact Statement: North Sydney Developments Pty Ltd and Commissioner of Taxation (Published 26 June 2015).

NORTH SYDNEY DEVELOPMENTS PTY LTD v FC of T

Members:
PW Taylor SM
PW Taylor SM [2nd]

Tribunal:
Administrative Appeals Tribunal, Perth

MEDIA NEUTRAL CITATION: [2014] AATA 363

Decision date: 6 June 2014

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PW Taylor SC (Senior Member)

Decision Summary

• 1. The decision under review is set aside.
• 2. North Sydney ' s 3 September 2009 letter was a notification for the purposes of TAA Schedule 1: s 105-55(1)(a) in relation to input tax credits relating to the tax periods ending December 2005 and January 2006.