Limitations on the right to credit input tax*: Rio Tinto Services Limited v Commissioner of Taxation [2015] FCAFC 117. (2nd January 2016)

Record Type:: Journal Article
Title:: Limitations on the right to credit input tax*: Rio Tinto Services Limited v Commissioner of Taxation [2015] FCAFC 117. (2nd January 2016)
Main Title:: Limitations on the right to credit input tax*
Authors:: Millar, Rebecca
Abstract:
Is Part Of:: World journal of VAT/GST law. Volume 5:Number 1(2016)
Journal:: World journal of VAT/GST law
Issue:: Volume 5:Number 1(2016)
Issue Display:: Volume 5, Issue 1 (2016)
Year:: 2016
Volume:: 5
Issue:: 1
Issue Sort Value:: 2016-0005-0001-0000
Page Start:: 42
Page End:: 47
Publication Date:: 2016-01-02
Subjects:: VAT -- GST -- input tax -- input tax credits -- right to deduct -- direct and immediate link -- creditable purpose
Value-added tax -- Law and legislation -- Periodicals
343.055
Journal URLs:: http://www.tandfonline.com/toc/rvat20/current ↗
http://www.tandfonline.com/ ↗
DOI:: 10.1080/20488432.2016.1155349 ↗
Languages:: English
ISSNs:: 2048-8432
Deposit Type:: Legaldeposit
View Content:: Available online (eLD content is only available in our Reading Rooms) ↗
Physical Locations:: British Library DSC - BLDSS-3PM
British Library HMNTS - ELD Digital store
Ingest File:: 2249.xml