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Landcom case: ATO yet to concede TAA review rights apply to notional GST assessments

On 15 March 2023, the Australian Taxation Office (ATO) issued a decision impact statement (DIS) outlining its response to the Landcom case.

The DIS follows the decision of the Full Court of the Federal Court on 22 December 2022, against which the ATO did not seek leave to appeal.

Source: Deloitte

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